HERITAGE COUNCIL STATE HERITAGE OFFICE 2014-15 ANNUAL REPORT For the year ended In accordance with section 61 of the Financial In accordance with section 61 of the Financial 30 June 2015 Management Act 2006, I hereby submit for Management Act 2006, I hereby submit for your your information and presentation to Parliament, information and presentation to Parliament, the Annual Hon Albert Jacob MLA the Annual Report for the Heritage Council of Report for the Department of the State Heritage Office for Minister for Environment; Western Australia for the financial year ended the financial year ended 30 June 2015. Heritage 30 June 2015. The Annual Reort has been prepared in accordance with 12th Floor, Dumas House The Annual Reort has been prepared in the provisions of the Financial Management Act 2006. Havelock Street accordance with the provisions of the WEST PERTH WA 6005 Financial Management Act 2006. Yours sincerely Yours sincerely

Marion Fulker Graeme Gammie Heritage Council Chair State Heritage Office Executive Director 27 August 2015 27 August 2015

ii Heritage Council | State Heritage Office ii Annual Report 2014-15 Contents

1.0 Overview...... 4 6.0 Agency Performance – Outcomes, Services, 2.0 Operational Structure...... 11 Key Performance Indicators...... 78 2.1 Vision and Objectives ...... 11 6.1 Outcomes, Services and Key Performance Indicators... 78 2.2 Heritage Council of Western Australia ...... 12 6.2 Employees and staffing policies...... 86 2.3 State Heritage Office ...... 12 7.0 Financial Disclosures, Governance and Legal Compliance...... 92 2.4 Organisational Structure...... 14 2.5 Heritage Council Members...... 15 7.1 Financial Disclosures and Capital Works...... 92 2.6 The Department of the State Heritage Office...... 21 7.2 Governance Disclosures...... 92 7.3 Legal Compliance and Requirements...... 96 3.0 Performance Management Framework...... 23 7.4 Government Policy Requirements...... 101 4.0 Agency Performance – Report on Operations...... 27 8.0 Financial Statements – Heritage Council of 4.1 Agency Performance compared to Resource Western Australia...... 104 Agreements Targets...... 27 8.1 Independent Auditor’s Report...... 105 4.2 State Register of Heritage Places ...... 29 8.2 Financial Statements...... 107 4.3 Government Heritage Disposal Process...... 35 9.0 Financial Statements – State Heritage Office...... 152 4.4 Development of Heritage Places ...... 37 4.5 Heritage Agreements and Regulatory Orders ...... 42 9.1 Independent Auditor’s Report...... 153 4.6 Assistance for heritage property owners...... 44 9.2 Financial Statements ...... 155 4.7 Heritage Revolving Fund - Heritage Works ...... 52 10.0 Appendices...... 193 4.8 Supporting Local Governments ...... 55 10.1 Appendix l Heritage Grants Program Allocation 4.9 Strategic Projects...... 58 2014-15...... 193 4.10 Education, Training and Promotion ...... 62 10.2 Appendix ll: Heritage Grants Program – Variations to previous years allocations...... 196 4.11 Ministerial support...... 75 10.3 Appendix lll: Goldfields Earthquake Restoration 5.0 Significant Issues Impacting the Agency...... 76 Funds Allocations 2014-15...... 196 10.4 Appendix lV: Goldfields Earthquake Restoration Fund – Variations to previous years allocations...... 197

iii Heritage Council | State Heritage Office iii Annual Report 2014-15 1.0 Overview

Heritage is important in understanding the story of Western Australia – its history, identity and diversity.

Heritage can comprise places such as buildings and structures, ■■ Assisting local governments with advice and assistance to monuments, gardens, cemeteries, landscapes, and archaeological manage local heritage places.

sites. ■■ Promoting best-practice conservation and enhancing the As a community, we share the responsibility to identify and protect community’s understanding and appreciation of heritage what is important, and pass these places on to future generations places. so they will understand what came before them. This year, the State Heritage Office became a stand-alone The Heritage Council and the State Heritage Office work with government department to support the Heritage Council of Western Australians to recognise, conserve, adapt and celebrate Western Australia and the Heritage Minister. our State’s unique cultural heritage. The 2014-15 Annual Report provides an overview of the combined Our work includes: work and operations of the Heritage Council and Department of the State Heritage Office. With the State Heritage Office now a ■■ Advising State Government and its agencies on heritage- related issues. State Government department, separate financial statements, key performance indicators, disclosures and legal compliance are ■■ Assessing and recommending places for inclusion in the provided for both entities. State Register of Heritage Places – a statutory list of places that represent the history and development of Western We hope you enjoy reading the first combined Heritage Council Australia. and State Heritage Office Annual Report. Because we strive for professionalism and excellence, we welcome your feedback on ■■ Managing change and adaptation of places to ensure that their heritage significance is maintained while encouraging this report which can be provided by email or in writing. contemporary use. Please see the back page for our contact details.

■■ Revitalising vacant and under-utilised State or local government owned heritage properties through the Heritage Revolving Fund.

4 Heritage Council | State Heritage Office 4 Annual Report 2014-15 1.1 Executive Summary Highlights

State Register of Heritage Places ■■ $5 million Goldfields Earthquake Restoration Fund fully committed, with work starting on last remaining project. ■■ 10 places were entered in the State Register of Heritage Places on an interim basis. ■■ Conservation and restoration works to 63 heritage places damaged during the Goldfields earthquake now completed, ■■ 9 places were entered in the State Register of Heritage Places on a permanent basis. with the remaining three projects expected to be completed next year. ■■ 1,343 places now entered in the State Register of Heritage Places. ■■ inContact, the online directory of heritage specialists, open to builders and tradespeople. Development of Heritage Places Revitalising Heritage Places ■■ 842 development referrals were determined during the year. ■■ Conservation works start on the 160-year-old Warders’ ■■ Almost 90 percent of development referrals were processed Cottages in Fremantle. within 30 days. ■■ Feasibility analysis completed on Coogee Hotel and Post ■■ The Heritage Council and the State Heritage Office were Office, Coogee. actively involved in preparations for the Albany Anzac Commemorations. ■■ Conservation and asset disposal strategy completed for No. 2 Substation, Murray Street Perth. Assistance for Property Owners ■■ Feasibility and cost-benefit analysis completed for Exchange ■■ 43 projects shared in approximately $1.265 million of Hotel, Pinjarra. grant funding, contributing to more than $3.27 million in conservation works to State heritage listed properties Supporting Local Governments across WA. ■■ 25 percent increase in funding provided to local governments to operate a heritage advisory service. ■■ Grant funding included a special allocation to assist owners of 12 privately owned heritage buildings on Stirling Terrace ■■ 27 local governments now operating a heritage advisory for the Albany Anzac Commemorations. service.

5 Heritage Council | State Heritage Office 5 Annual Report 2014-15 1.1 Executive Summary Highlights continued

Strategic Projects Education, Training and Promotion

■■ Successful transition of the State Heritage Office ■■ Western Australian Heritage Award winning projects to a stand-alone State Government department. showcased in the Asia Pacific region through cooperation

■■ New corporate values developed by staff and implemented. with the Heritage Council and UNESCO, with four projects honoured in three consecutive years. ■■ New core business system launched. ■■ Cape Inscription Lighthouse Keepers’ Quarters, Shark Bay ■■ Drafting of Heritage Bill 2015 (Exposure Draft) near completion. and Rottnest Island World War ll Coastal Defences receive Honourable Mentions at 2014 UNESCO awards. ■■ Almost 80,000 visits to inHerit, online heritage places database, with data linked to Landgate’s Property Interest ■■ Successful launch of Twitter with 273 followers and 143,900 Report. impressions or views. ■■ A successful Heritage Management & Planning Seminar ■■ 62 percent of places on municipal inventories now successfully mapped on inHerit, including 90 percent of held in Midland with 130 participants. metropolitan places. ■■ State Heritage Office hosts international visitors through Landgate International Fellowship. Best Practice

■■ In August 2014, the Heritage Council was named as a Best Practice Top 20 Small Agency by the Office of the Auditor General, for the second year in a row.

■■ In March 2015, the Heritage Council won a Bronze W.S. Lonnie Award in the category of General Government Section, Agencies under 100 FTEs.

6 Heritage Council | State Heritage Office 6 Annual Report 2014-15 1.2 Heritage Council Executive Summary

On behalf of the Heritage Council of Western Australia, I am delighted to present the 2014-15 Annual Report, detailing the organisation’s activities during the past 12 months.

There have been a number of significant changes and In addition, the Government achievements this year that respond to the challenges we face in has continued to support the care and management of Western Australia’s cultural heritage private owners of State places. Registered places with the third The Heritage Bill 2015 (Exposure Draft) is in the final stages of annual increase in Heritage drafting and will be released for public comment in the second Grants Program funding. This half of 2015. This brings us one step closer to new modernised resulted in 43 projects sharing heritage legislation that meets community expectations while in $1.265 million in funding, allowing for contemporary best practice for the recognition and which supported conservation management of heritage places. works to the value of $3.27 million. This included a special allocation to assist in restoration This was the first year of operation of the Heritage Works’ of buildings in the Stirling Terrace precinct, which played a central $4 million Heritage Revolving Fund which activates disused and role in the Albany Anzac Commemorations. neglected publically-owned heritage properties. Heritage Works’ first priority was Fremantle’s historic Warders’ Cottages and I’m The success of these major projects is due to the hard work of the pleased to report that essential conservation and repair work has State Heritage Office, which only justifies the confidence placed already started. A feasibility study into their future use is underway in the Office by the State Government by making it a stand-alone and it is anticipated that the cottages will be offered to the market government department this year and through the transfer of the in 2016. World Heritage listed Fremantle Prison which occurred on 1 July 2015. The $5 million Goldfields Earthquake Restoration Fund has now been fully allocated, with the start of works to the last remaining I would like to thank the Hon Colin Barnett MLA, Premier of project, Boulder’s Cornwall Hotel. All remaining projects are Western Australia, and the Hon Albert Jacob MLA, Minister for expected to be completed by the end of 2016, at which point this Heritage, for their support and commitment to these ground- important State Government program will be closed. breaking initiatives and government structural changes.

7 Heritage Council | State Heritage Office 7 Annual Report 2014-15 1.2 Heritage Council Executive Summary continued

The Heritage Grants Program, Heritage Works and the Goldfields Earthquake Restoration Fund have all made a substantial contribution to heritage conservation in this State. While there has been an increasing willingness from the private sector to invest in heritage places, such as the Old Treasury Buildings development in Perth, heritage conservation still needs to be lifted across all sectors to successfully sustain significant places into the future. The need to facilitate alternative ways to attract funding for heritage conservation is a focus of the Heritage Council and State Heritage Office’s 2015-2019 Strategic Plan. Reviewed annually, a number of priority projects identified in the current Strategic Plan are already on track to being completed next year including completing conservation works to the Warders’ Cottages. I look forward to reporting more on these achievements next year. On a final note, it is with pleasure that I report that the Rottnest Island World War ll Coastal Defences and Cape Inscription Lighthouse Keepers’ Quarters, Shark Bay received Honourable Mentions at the 2014 UNESCO Asia-Pacific Awards for Cultural Above: 2015 Western Australian Heritage Award winners with Heritage Council Chair Mrs Marion Fulker and Heritage Minister Albert Jacob Heritage Conservation. Four WA heritage projects have now been honoured in the three years of an agreement to shortlist for nomination WA Heritage Award winning conservation projects at the UNESCO Awards. I wish the three WA projects shortlisted for nomination at the 2015 UNESCO awards - Harwood’s Cottage Café and Quindalup Post Office, Wanslea (Cancer Wellness Centre) in Cottesloe and Albany Forts (Princess Royal Fortress) - all the best.

Marion Fulker Chair Heritage Council of WA

8 Heritage Council | State Heritage Office 8 Annual Report 2014-15 1.3 The Department of State Heritage Office Executive Summary

The State Heritage Office embarked on its first year as a stand-alone State Government department with a number of major initiatives underway.

The stand-out work of our new Heritage Works division not only new core business system, saw conservation work start on the Warders’ Cottage in Fremantle SHObiz, which is a single but conservation, feasibility and/or asset disposal strategies secure repository for Western completed for another three projects. This included assistance Australia’s heritage place to the Shire of Murray which is forging ahead with strategies for information. SHObiz will the redevelopment of the neglected Exchange Hotel on the main enable the Office to deliver street of Pinjarra. timely information to meet the Our Local Government Services Division has increased investment growing needs of stakeholders. in the provision of regional heritage advisor services through the And befitting of a new Heritage Advisory Services Subsidy while our Development and department, the staff from the Incentives Division has worked hard with owners to progress State Heritage Office also developed their own set of corporate the completion of projects funded through the Heritage Grants values, which have been endorsed by the Corporate Executive Program and Goldfields Earthquake Restoration Fund. and the Heritage Council. The development of the values by staff More than 90 percent of metropolitan local heritage places and 62 themselves ensures buy-in across the department. percent of local heritage places across the State are now mapped From 1 July 2015, the State Heritage Office will welcome a new in inHerit. This data is linked to the Landgate Property Interest division into its fold, the World Heritage listed Fremantle Prison. Report, which is an essential source of property information for The Department of Finance’s Building Management and Works the real estate industry, owners and buyers. And our inContact has managed the Prison since its closure as an operational gaol database of heritage specialists has now been expanded to in 1991. We welcome this opportunity to manage one of this include trades and builders, providing extra resources for owners. State’s most important heritage sites and to build on the strong From a department perspective, the transition to becoming foundation based on the highest standards of visitor services a stand-alone government agency has run smoothly with the delivery, interpretation, compatible use and conservation practice. successful implementation of new finance and human resource A fresh strategy to address the Prison’s future conservation needs arrangements. The State Heritage Office also launched its will be one of our first priorities.

9 Heritage Council | State Heritage Office 9 Annual Report 2014-15 1.3 The Department of State Heritage Office Executive Summarycontinued

Planning and implementing the transfer of the Prison including On a final note, the successes of the new department could not be transferring assets and leases, configuring new awards into the achieved without the great team that works so hard on achieving human resource system, and merging financial and records the Heritage Council’s objectives and our corporate goals, and I systems was a significant task. I thank the departments of Finance thank all the staff of the State Heritage Office. I would also like to and Local Government and Communities for their assistance in thank the Hon Albert Jacob MLA, Minister for Heritage, and the working towards a smooth transition. Heritage Council for their on-going support of the department. In August 2014, the Auditor General identified the Heritage Council as a Top 20 ‘best practice’ small agency for 2013-14. This is the second year in a row that the State Heritage Office, which undertakes the Heritage Council’s financial reporting, has achieved this recognition and is a testament to the close attention Graeme Gammie being given throughout the year to maintaining good financial Executive Director practice and reporting. Last year’s annual report also received a Department of the State Heritage Office Bronze W.S. Lonnie Award in the category of General Government Section, Agencies under 100 FTEs.

10 Heritage Council | State Heritage Office 10 Annual Report 2014-15 2.0 Operational Structure

2.1 Vision and Objectives Our Vision Helpfulness Heritage is integral to the vibrant life and prosperity of Western We always seek to be helpful. We provide valued and timely Australia. service, respecting that our customers have individual needs. Our Mission Fun Working with Western Australians to recognise, conserve, adapt We are serious about what we do, but aim to have fun on the and celebrate our State’s unique cultural heritage. journey. We support each other and celebrate our successes. Our Values Our Objectives Professionalism ■■ The places that represent the story of Western Australia’s history and development are comprehensively identified and We are proficient, competent and reliable in all that we do. We chronicled. value excellence and act with respect and integrity at all times. ■■ Western Australia’s heritage places are conserved through Accountability sound conservation practice, successful adaptation and We practice fair and ethical decision making. We explain things harmonious development. openly and take responsibility for our decisions and actions. ■■ Heritage places under short or long-term Heritage Council Ingenuity or State Heritage Office custondianship are conserved, We take the lead in developing new and innovative ways of managed and their full potential realised.

working. ■■ The importance of heritage places to Western Australia’s Collaboration identity and quality of life is understood and appreciated. We work together, and with our stakeholders, to promote good heritage outcomes.

11 Heritage Council | State Heritage Office 11 Annual Report 2014-15 2.2 Heritage Council of Western Australia

The Heritage Council of Western Australia is the State Government’s advisory and statutory body on heritage.

The Heritage Council was established under section 5 of the The Heritage Council is assisted in its work by two sub- Heritage of Western Australia Act 1990. It is listed as a statutory committees comprising Heritage Councillors and experienced authority on Schedule 1 of the Financial Management Act of 2006 heritage professionals. and is subject to the provisions of the Public Sector Management The Heritage Council and the State Heritage Office work together Act 1994. under the same legislation and shared corporate strategy. The Heritage Council is invested with functions and powers under the Heritage of Western Australia Act 1990. The Council, 2.3 State Heritage Office which is assisted by the State Heritage Office, determines the organisation’s strategy and policies; and key decisions are The Department of the State Heritage Office became a stand- reserved to the Council. alone State Government department on 1 July 2014. The Council comprises nine persons appointed by the Governor The State Heritage Office supports the Heritage Council and of Western Australia on the recommendation of the Minister for the Minister for Heritage to identify, celebrate and promote the Heritage. conservation and sensitive development of cultural heritage places in WA. The Council’s primary roles are to: It carries out the Heritage Council’s day-to-day operations, ■■ Recommend places to the Minister for entry in the State projects and service delivery. Delegation of responsibilities from Register the Council to the Office occurs within the framework of a formal ■■ Review and provide advice on major development of delegation policy that is reviewed annually. This includes providing heritage places to ensure the cultural heritage significance advice on development referrals and planning policies. is maintained while allowing for contemporary use and It is also accountable to the Minister for Heritage. adaptation The State Heritage Office staff comprises 31 FTEs. ■■ Promote the conservation of Western Australia’s heritage

■■ Set strategic direction for the State Heritage Office.

12 Heritage Council | State Heritage Office 12 Annual Report 2014-15 State Heritage Officecontinued

Responsible Minister Hon Albert Jacob MLA Minister for Environment; Heritage Enabling Legislation Heritage of Western Australia Act 1990 Legislation Administered Heritage of Western Australia Act 1990 Other Key Compliance Legislation Aboriginal Heritage Act 1972; Maritime Archaeology Act 1973; Planning and Development Act 2005; Building Act 2011; Auditor General Act 2006; Disability Services Act 1993; Equal Opportunity Act 1984; Financial Management Act 2006; Freedom of Information Act 1992; Industrial Relations Act 1979; Minimum Conditions of Employment Act 1993; Occupational Safety and Health Act 1984; Public Sector Management Act 1994; Salaries and Allowances Act 1975; State Records Act 2000; and State Supply Commission Act 1991.

Background :National Anzac Centre. Photograph by Lee Griffith Photography

13 Heritage Council | State Heritage Office 13 Annual Report 2014-15 2.4 Organisational Structure

MINISTER FOR HERITAGE Hon Albert Jacob MLA

HERITAGE COUNCIL OF WESTERN AUSTRALIA Chair Mrs Marion Fulker

STATE HERITAGE OFFICE Executive Director Mr Graeme Gammie

ASSESSMENTS AND DEVELOPMENT AND HERITAGE WORKS LOCAL GOVERNMENT BUSINESS SERVICES EXECUTIVE SERVICES REGISTRATIONS INCENTIVES Manages the Heritage SERVICES Provides essential Supports the Heritage Undertakes the Undertakes assessment Revolving Fund which Supports and services and support for Council and the assessment and of development referrals revitalises develops the role of the State Heritage Office Executive Director, registration of places for registered places publicly-owned local governments in and ensures compliance and provides services for inclusion in the State and the provision of heritage places through the conservation and with accountability to the State Heritage Register of Heritage advice on other heritage conservation, adaptive management of heritage and statutory reporting Office. Includes Places. matters. Manages reuse and transitioning places. Includes the responsibilities. Includes Legal, Corporate the Heritage Grants places to new provision of educational Administration, Finance, Communications, Program and other ownership. services. Information Technology, Heritage Tourism and incentives. Library and Records. Executive Support.

Above: Image showing the organisational structure.

14 Heritage Council | State Heritage Office 14 Annual Report 2014-15 2.5 Heritage Council Members

The Heritage Council comprises nine members and includes a chairperson, a representative each from the heritage professions, local government, owners’ interest groups, a nominee of the National Trust of Australia (WA) and four other members.

Councillors significance can serve to enhance our sense of place. Mrs Marion Fulker (Chair), Mrs Anne Arnold, Mr Philip Griffiths, Marion has a Masters in Business Administration and was Professor John Stephens, Mr David Heaver, Mr Lloyd Clark, Ms previously the Executive Director of the Urban Development Nerida Moredoundt, Mr Noel Robertson (term expired 1 January Institute of Australia (WA). 2015), Dr Bradley Pettitt and Ms Alice Steedman. Through her role on the Council, she is a member of the Western Mrs Marion Fulker – Chair (appointed 2005 and Chair Australian Planning Commission’s Central Perth Planning since 2009) Committee. Marion Fulker was appointed Chair of the Mrs Anne Arnold ­– Deputy Chair; Chair of the Development Heritage Council in 2009 after serving four Committee and Owners’ Interests years on the board. Representative (appointed 2008) Marion is the CEO of the Committee for Anne is the former Chief Executive of Perth, a future focused organisation that the Real Estate Institute of Western is committed to creating a more cohesive, Australia. She has been involved in dynamic and attractive metropolitan area. property, planning, real estate and housing In ‘A Cultural Compact for Perth, the 10 throughout her career. She is currently also year challenge’, which was borne out of large scale community a member of the Board of Landgate and a consultation undertaken by the Committee for Perth, a key Director of Southern Cross Care. recommendation is to link history and heritage in order to bring Anne has had an ongoing interest in heritage and its impact on forward people’s stories and cultures as a way of appreciating our property owners throughout her career in property. This includes rich cultural heritage. working with owners about the benefits of heritage listing Marion’s work as Chair of the Heritage Council aims to protect and assisting them to optimise the commercial viability of any and enhance these features in a way that can be important to the development of their properties. Perth of the future. She believes that registration of places of State

15 Heritage Council | State Heritage Office 15 Annual Report 2014-15 Heritage Council Members continued

Mr Philip Griffiths – Chair of the Register Committee and Professor John Stephens – National Trust of Australia (WA) Professionals Representative nominee (appointed 2011) (appointed 1992) John is currently a teacher and researcher Award-winning architect Philip Griffiths in the School of Built Environment at Curtin is Director of Griffiths Architects and University. His area of expertise includes President of the WA Chapter of the architectural history, cultural heritage, war Australian Institute of Architects. Philip memory and commemoration. is also a member of Australia ICOMOS, Originally a practicing architect, John is DOCOMOMO, and Fremantle Prison a member of the Australia Asia Pacific Advisory Committee. Institute at Curtin University and an active One of WA’s most experienced and respected architects, Philip volunteer in State heritage matters. He is a Councillor of the has been involved with some of WA’s most iconic historic buildings National Trust and member of ICOMOS. including Fremantle Prison, Episcopal Palace, Premier’s Office and Cabinet Room, WA Ballet Centre, Government House, Central Dr Bradley Pettitt – Local Government Representative Government Buildings, and Parliament House. Prior to this, he was (appointed 2014) based in the United Kingdom where he worked on various heritage After four years as a City of Fremantle properties in London, Hereford, Canterbury, Bristol and Bolton. councillor, Dr Bradley Pettitt was elected Philip provides valuable knowledge and expertise on the as the Mayor in 2009 and re-elected for preparation of heritage assessments, conservation plans and another term in 2013. conservation and adaption of heritage places, and enjoys passing In his time as a councillor, and now as on the passion and knowledge of heritage to emerging architects the Mayor of Fremantle, Brad has been and building owners who have, or are thinking of, acquiring a member of and chaired a broad range heritage places. of working groups and committees including the Urban Development Advisory Committee, Transport Committee, Climate Change Adaptation working group and the City Centre Strategic Sites working group.

16 Heritage Council | State Heritage Office 16 Annual Report 2014-15 Heritage Council Members continued

With Fremantle having arguably the highest concentration of the Western Australian Heritage Award in 2006 for Outstanding heritage places of any local government in Western Australia, Dr commitment to heritage conservation and interpretation in Western Pettitt has a unique insight into the challenges and opportunities Australia by an individual. associated with the ownership and development of our State’s David’s experience with institutional, commercial and heritage historic places. Brad has given papers and published papers on projects, together with his understanding of issues from a regional sustainability and built heritage and heritage and buffer zones. perspective, provides an added strength to the Heritage Council. Until taking up the role of Mayor, Brad was the Dean of the School of Sustainability at Murdoch University. His research and teaching Mr Lloyd Clark – Community Representative (appointed expertise include climate change, international aid policy, and 2010) sustainability planning. Lloyd Clark is the founder and Managing Brad has previously worked with Oxfam in Cambodia and with the Director of Match group of companies. Australian Government Aid Program, AusAID, in Canberra. Match has undertaken a number of redevelopments of heritage properties Mr David Heaver – Community Representative (appointed including the WD & HO Wills Building 2009) known as “Home” warehouse apartments One of WA’s leading regional heritage which won the 2009 National Property architects, David Heaver is the Director Council of Australia Award for adaptive re- of H+H Architects in Albany. He has use. worked extensively on heritage buildings In 2009, Match won the Western Australian Heritage Award for in metropolitan and regional WA including Excellence in adaptive reuse: The Gerry Gauntlett Award. Fremantle Prison, Old Farm Strawberry Lloyd’s practical experience in redevelopment and adaptive Hill, Albany Court House Precinct, and reuse of heritage properties assists in his role as a member of Breaksea Island Houses. the Development Committee. Lloyd believes that the Heritage David has been involved in a range of community and cultural Council and developers need to work in partnership to ensure development committees in Albany and has had a particular the preservation and conservation of heritage properties for future interest in the conservation and interpretation of the many heritage generations to enjoy. buildings and precincts in the Albany Region. He was awarded

17 Heritage Council | State Heritage Office 17 Annual Report 2014-15 Heritage Council Members continued

Ms Nerida Moredoundt – Community Representative Alice has worked on a number of WA Heritage Award winning (appointed 2010) projects including the conservation of the Kalgoorlie Miner Nerida Moredoundt is the Principal Heritage Building, the 140William redevelopment, and the adaptation of Architect with TPG Town Planning, Urban the Clontarf handball courts into a training facility for Marr Mooditj. Design and Heritage. She brings a depth In addition, Alice was a finalist in the 2014 Heritage Awards for of experience in heritage planning to professional contribution to the heritage industry. She has been the important advisory role the Heritage a member of the jury for the Australian Institute of Architects Council plays in the identification and Heritage Awards and is an active member of the Institute’s management of heritage places in Western Heritage Committee. Australia. Mr Noel Robertson – Community Representative Nerida is a member of Australia ICOMOS and is highly regarded (appointed 2011 – term expired 1 for her work in the adaptive reuse of heritage buildings, the January 2015) assessment of the potential impact of development in heritage Noel Robertson has had more than 20 areas and master planning for complex heritage sites. She has a years’ experience in town planning, particular interest in working with owners, government agencies specialising in heritage. He has worked at and community organisations to find practical outcomes that the City of Perth for more than 15 years in enhance our appreciation of heritage places. the Strategy Unit. Ms Alice Steedman – Community Representative In his current role as the City’s Principal (appointed 15 December 2014) Heritage Officer, he has been instrumental Alice is an architect with 20 years’ in developing and implementing the City of Perth Heritage experience in heritage and conservation Program, which is a State and national leader in what it delivers. management in Western Australia. She Prior to this appointment, Noel worked for the City of Swan in the has operated her own practice since 1997, Town Planning Department. providing advice directly to clients or as Noel is driven by what the potential of heritage can deliver to all a sub-consultant to other professional sections of our society and is committed to delivering this in a practices. holistic and inclusive manner.

18 Heritage Council | State Heritage Office 18 Annual Report 2014-15 Heritage Council Members continued

Heritage Council Committees Other members: Mr Tony Ednie-Brown (heritage architect), Ms Register Committee Jennifer Marschner (registered architect and former Heritage Councillor), Mr Gerald Major (licensed valuer and real estate agent), The Register Committee determines the priority of assessment for Mr Chris Antill (urban planner and designer). all places nominated to the State Register; reviews assessment documentation of places under consideration; and makes Attendance at Heritage Council Meetings recommendations to the Minister for Heritage regarding places 10 Council meetings were held deemed to have State-level cultural heritage significance. Name Attendance Members: Mr Philip Griffiths (Chair), Professor John Stephens, Mrs Marion Fulker 8 Ms Nerida Moredoundt, Dr Bradley Pettitt. Mrs Anne Arnold 8 Other members: Dr Fiona Bush (historian and archaeologist), Mr Philip Griffiths 10 Dr Sue Graham-Taylor (historian), Mr Peter Woodward Prof John Stephens 9 (heritage practitioner and landscape architect). Renee Gardiner Dr Bradley Pettitt 6 (archaeologist and cultural heritage practitioner – appointed Mr David Heaver 10 15 December 2014 term). Mr Lloyd Clark 8 Ms Nerida Moredoundt 9 Development Committee Ms Alice Steedman* 4 Proposed major changes to places listed in the State Register Mr Noel Robertson** 3 require formal consideration and advice by the Heritage Council. * Ms Alice Steedman was appointed during the year and she The Development Committee provides this advice for large-scale therefore served on the Council for part of the year only. or complex projects, except when a project is particularly sensitive **Mr Noel Robertson’s term expired during the year and he in which case it is dealt with by the full Council. therefore served on the Council for part of the year only. Members: Mrs Anne Arnold (Chair), Mr David Heaver, Mr Lloyd Clark, Alice Steedman (appointed 15 December 2014), Mr Noel Robertson (term expired 1 January 2015).

19 Heritage Council | State Heritage Office 19 Annual Report 2014-15 Heritage Council Members continued

Attendance at Register Committee Meetings Attendance at Development Committee Meetings 11 Register Committee meetings were held 11 Development Committee meetings were held Name Attendance Name Attendance Mr Philip Griffiths 10 Mrs Anne Arnold 10 Prof John Stephens 11 Mr David Heaver 11 Dr Bradley Pettitt 9 Mr Lloyd Clark 9 Ms Nerida Moredoundt 6 Ms Alice Steedman* 5 Dr Fiona Bush 10 Mr Noel Robertson** 5 Mr Peter Woodward 10 Mr Anthony Ednie-Brown 10 Dr Sue Graham- Taylor 10 Mr Chris Antill 8 Ms Renee Gardiner* 5 Mr Gerald Major 9 * Ms Renee Gardiner was appointed during the year and therefore Ms Jennifer Marschner 10 served on the Council for part of the year only. * Ms Alice Steedman was appointed during the year and she therefore served on the Council for part of the year only. **Mr Noel Robertson’s term expired during the year and he therefore served on the Council for part of the year only.

20 Heritage Council | State Heritage Office 20 Annual Report 2014-15 2.6 The Department of the State Heritage Office

The State Heritage Office has six divisions covering the major operations of the department. The Executive Director is supported by the Corporate Executive comprising divisional directors, executive managers and the legal officer, which meets once a week to discuss and/or approve strategic directions, actions, activities and projects of the Office.

Executive Director Since joining the State Heritage Office, Graeme has overseen Graeme Gammie Dip Bus Admin major governance and operational changes within the Graeme joined the State Government as organisation, leading to the State Government’s decision that the a Business Planning Consultant and Risk agency become its own State Government department on 1 July Manager for the Department of Contract 2014. and Management Services in 1997. Prior Graeme is supported by a corporate executive team which has to joining the State Heritage Office in extensive experience in heritage, architecture, archaeology, 2009, Graeme was the Department of planning, tourism and business services. Housing’s General Manager of Corporate Director Business Services Development Services and Executive Manager of Fremantle Prison. Paula Nelson B Bus Paula has a Bachelor of Business During his six years at Fremantle Prison, he created a new and extensive business management vision for the development and sustainability of this significant experience across the private and public State heritage site, establishing it as a premier heritage tourism sector. attraction. He was also instrumental in the Prison’s entry in the Her background is in the delivery of new National Heritage List and for setting the ground work for its excellent tourism product, including inscription in the UNESCO World Heritage in 2010 - making it the managing Fremantle Prison’s visitor first built environment in Western Australia to be bestowed this services, prior to joining the State honour. Heritage Office in 2010 as Manager Business Services. She is a Fellow of Leadership WA and sits on their Finance Risk and Audit Committee. Paula was nominated as a finalist in the IPAA Achievement Awards 2014.

21 Heritage Council | State Heritage Office 21 Annual Report 2014-15 The Department of the State Heritage Officecontinued

Director Development and Incentives Director Heritage Works Dr Adelyn Siew B Arch(Hons), PhD Mike Betham BA, PGDip Urban & Before joining the State Heritage Office in Regional Planning 2007, Adelyn lectured in the Architecture Mike is an experienced member of staff, and Interior Design at Curtin University, having worked with the State Heritage where she emphasised the need to Office and Heritage Council for more than understand architecture through its cultural 20 years. He has worked in most parts of context. At the State Heritage Office, the business including strategic planning, she enjoys the challenges of striking a special projects, local government services, balance between adaptive reuse and the and development. He holds a town significance of a place. planning qualification and has a strong interest in heritage places Director Assessment and Registration as economic and environmental assets. Dr Penny O’Connor BA, MSc, PhD Executive Manager Local Government Services Penny has a PhD in cultural heritage. Callum Crofton MA, BA(Hons), Before joining the State Heritage Office, she M.ICOMOS taught in the field of Cultural Heritage for Originally from the United Kingdom, Callum many years in Australia and overseas. She has a degree in Economic and Social has also worked as a Conservation Officer History, and a Masters degree in Heritage in local government, and as a heritage Management. A scholarship brought consultant, when she worked on heritage him to Western Australia to study and he assessments and inventories, conservation eventually moved to Perth in 2006. Having plans, community heritage studies and spent time as a heritage management policy reviews. consultant, Callum worked in local government for three years as a Heritage Officer with the City of Perth before moving to State Government in his current role at the State Heritage Office.

22 Heritage Council | State Heritage Office 22 Annual Report 2014-15 3.0 Performance Management Framework

Relationship to Government Goals The Heritage Council and the State Heritage Office aim to conserve cultural heritage places in Western Australia for the benefit of present and future generations. This outcome is aligned to the higher-level Government goal of protecting and enhancing the unique West Australian lifestyle, as well as ensuring sustainable environmental management and supporting outcomes based service delivery. Heritage Council State Heritage Office

Government Goal Government Goal Social and Environmental Responsibility: Social and Environmental Responsibility: Ensuring that economic activity is managed in a socially and Ensuring that economic activity is managed in a socially and environmentally responsible manner for the long term benefit of environmentally responsible manner for the long-term benefit of the the State. State.

Desired Outcome Desired Outcome Conservation of cultural heritage places in Western Australia for Quality advice and support to the Heritage Council of Western the benefit of present and future generations. Australia and the Minister for Heritage to promote and deliver the conservation of cultural heritage places in Western Australia, for the benefit of present and future generations.

Service Service Cultural Heritage Conservation Services. Cultural Heritage Conservation Services on behalf of and under the direction of the Heritage Council of Western Australia.

The Heritage Council and State Heritage Office work together to ensure economic activity is managed in a socially and environmentally responsible manner for the long term benefit of the State, and achieve the desired outcomes of both agencies. Cultural and heritage services are delivered through a focus on four specific objectives, each supported by ongoing activities and strategic projects. Outcomes and supporting activities and projects are developed collaboratively between the Heritage Council and the State Heritage Office, and are detailed in the Heritage Council and State Heritage Office Strategic Plan 2015-2019. The Office is responsible for delivering these activities and projects, and reports to the Heritage Council on their progress.

23 Heritage Council | State Heritage Office 23 Annual Report 2014-15 Performance Management Framework continued

Objective 1: The places that represent the story of Western ■■ Promote heritage success stories and engagement with the Australia’s history and development are comprehensively state’s heritage through media, publications, tourism and identified and chronicled. interpretation.

Recurrent strategies to achieve this outcome include: ■■ Deliver and promote improved heritage training and education opportunities in WA. ■■ Progress the State Register of Heritage Places as a collection of places that are recognised for their cultural Objective 2: Western Australia’s heritage places are conserved heritage significance to the people of Western Australia. through sound conservation practice, successful adaptation

■■ Include the iconic places in the State Register that the and harmonious development. community would expect to be in the Register. Recurrent strategies to achieve this outcome include:

■■ Develop and maintain a well understood listing threshold for ■■ Provide advice on development proposals under a policy entry in the State Register that enjoys a high level of public framework that is informed, reasonable, timely, consistent, confidence and supports certainty in forward planning. transparent and clear.

■■ Apply best practice and complete transparency in all ■■ Work with key government agencies to ensure that aspects of the process of entering places in the Register. heritage conservation is actively supported in statutory and ■■ Promote consistency and high standards in local regulatory frameworks, metropolitan and regional planning.

governments’ heritage identification and listing practices. ■■ Improve the availability of information and case studies Specific projects to drive this are: about the sustainability and economic benefits of heritage conservation and adaptation. ■■ Build capacity in heritage planning and management in local governments, and in State Government agencies. ■■ Build capacity in heritage planning and management in State Government agencies, local governments and ■■ Increase private and public sector investment in heritage institutional owners. conservation by providing or facilitating grants, incentives and advice. ■■ Increase private and public sector investment in heritage conservation by providing or facilitating grants, incentives ■■ Develop awareness of opportunities and mechanisms for and advice. reviving disused and neglected heritage places. ■■ Deliver and promote improved training and education ■■ Enhance the understanding of the State Register as a opportunities in heritage conservation practice. collection of places that symbolise and celebrate Western Australia’s cultural heritage.

24 Heritage Council | State Heritage Office 24 Annual Report 2014-15 Performance Management Framework continued

Strategic projects designed to achieve this outcome are: Key projects focussed on this outcome are:

■■ Establish a recurrent liaison program with State Government ■■ Complete priority conservation works to the Warders’ agencies, local governments and institutional owners to Cottages, Fremantle and successfully prepare the property improve heritage asset planning and management. for re-activation.

■■ Expand inContact to include more heritage trades and ■■ Develop and seek funding for a strategic capital works suppliers. program that will assure the conservation of the significant

■■ Develop and deliver an online case study, information and fabric of Fremantle Prison over the medium to long term. education resource. ■■ Consolidate Heritage Works as long-term government

■■ Complete a review of the Heritage Loan Subsidy Scheme. program, including a mandate to improve standards of State Government heritage asset management. ■■ Plan, finance and initiate a project to map heritage places at risk from natural disasters, climate change and other ■■ Plan, finance and initiate a review of the Fremantle Prison strategic risks. Master Plan. Objective 3: Heritage places under short or long-term Objective 4: The importance of heritage places to Western custodianship are conserved, managed and their full potential Australia’s identity and quality of life is understood and realised. appreciated. Significant efforts have been invested to achieve this outcome. Appreciation and understanding of heritage is pivotal to delivering Activities include: quality cultural heritage services. To achieve this we strive to:

■■ ■■ Conserve and interpret the applicable world, national, State Enhance the understanding of the State Register as a and local heritage values of places under management. collection of places that symbolise and celebrate Western Australia’s cultural heritage. ■■ Promote a sustainable future for places under management through an integrated development framework, compatible ■■ Promote heritage success stories and engagement with the uses and delivery of visitor services to standards consistent State’s heritage through media, publications, tourism and with being Western Australia’s premier heritage sites. interpretation.

■■ ■■ Revitalise selected disused and neglected publicly-owned Work with organisations and groups that share common heritage places by providing services in asset management, interests to promote heritage understanding and works, feasibility analysis, and disposal. engagement amongst stakeholders.

25 Heritage Council | State Heritage Office 25 Annual Report 2014-15 Performance Management Framework continued

Key projects to support this outcome are: Changes to Outcome Based Management Structure

■■ Replace the current Heritage of Western Australia Act 1990 On 1 July 2014, the State Heritage Office was gazette as a stand- with a modern piece of legislation. alone department of the State Government. During the year, the

■■ Complete the transfer of Fremantle Prison and its integration State Heritage Office and Heritage Council conducted a review of into the business operations of the State Heritage Office. the 2013-14 outcomes structure and key performance indicators to reflect the distinction between the activities, and desired ■■ Implement a new Heritage Act and prepare complementary regulations, policies and procedures. outcomes of the two separate agencies. Outcomes of the review include: The Heritage Council and State Heritage Office strategic plan ■■ All existing indicators are relevant and have been allocated is reviewed annually. Priority projects identified in the previous to the agency with decision-making responsibility. Prior strategic plan and completed this year include: years’ comparisons are available for these indicators.

■■ Replacement of the legacy business information system ■■ New effectiveness indicators for the State Heritage Office with a new heritage business system that leverages were developed. These are: technology efficiencies and reflects contemporary practice. ■■ The Minister for Heritage’s satisfaction with the services ■■ Establishment of the Heritage Revolving Fund. provide by the Department of the State Heritage Office.

■■ The Heritage Council of Western Australia’s satisfaction with the services provided by the Department of the State Heritage Office. Shared Responsibility with Other Agencies The Heritage Council has no shared responsibilities with other agencies, other than the State Heritage Office. The State Heritage Office has no shared responsibilities with other agencies, other than the Heritage Council.

26 Heritage Council | State Heritage Office 26 Annual Report 2014-15 4.0 Agency Performance – Report on Operations

4.1 Agency Performance compared to Resource Agreements Targets Target Actual Variation Financial Targets $’000 $’000 $’000 Heritage Council 5,555 Total cost of services 7,9 87 (4,022) State Heritage Office 6,454 Heritage Council 5,555 Net cost of services 7,9 6 9 (4,007) State Heritage Office 6,421 Heritage Council 2,159 Total equity 4,887 (1,522) State Heritage Office 4,250 Heritage Council (1,824) Net increase/(decrease) in cash held 0 514 State Heritage Office 2,338 Heritage Council 0 Approved full time equivalent (FTE) 31 (2) State Heritage Office 29 Notes

■■ The reallocation of resources from the Heritage Council to the State Heritage Office occurred after the release of the 2014-15 Budget papers.

■■ The (4,022) variance includes $1.7 million allocated in mid-year review and the $3.1 million in Services provided free of charge relating to the transfer of operations from the Heritage Council to the State Heritage Office.

27 Heritage Council | State Heritage Office 27 Annual Report 2014-15 Agency Performance compared to Resource Agreements Targets continued

Heritage Council Desired Government Outcomes and Key Performance Indicators Desired Outcome: Conservation of cultural heritage places in Western Australia for the benefit of present and future generations Key Effectiveness Indicators Target Actual Variation

Extent to which heritage places identified as having potential State significance have been assessed 76% 76.5% 0.5%

Extent to which development approvals issued for registered places are consistent with the Heritage 100% 100% 0% Council of Western Australia's advice to decision-making authorities Extent to which grant aid leverages additional investment in conservation projects 2:1 2:1 0 Key Efficiency Indicators Target Actual Variation Incidence of preliminary reviews proceeding to full assessment but resulting in decisions not to 6.5% 6.4% (0.1%) recommend interim registration. State Heritage Office Desired Government Outcomes and Key Performance Indicators Desired Outcome: Quality advice and support to the Heritage Council of Western Australia and the Minister for Heritage to promote and deliver the conservation of cultural heritage places in Western Australia, for the benefit of present and future generations. Key Effectiveness Indicators Target Actual Variation The Heritage Council of Western Australia’s satisfaction with the services provided by the 75% 88.3% 13.3% Department of the State Heritage Office. The Minister for Heritage’s satisfaction with the services provided by the Department of the State 75% 92% 17% Heritage Office. Key Efficiency Indicators Target Actual Variation Average cost per place of maintaining the State Register of Heritage Places $169 $71 $98 Average cost of development referrals $938 $1271 ($333) Average cost of administering grants (per grant dollar) 19c 15.5c 3.5c

28 Heritage Council | State Heritage Office 28 Annual Report 2014-15 4.2 State Register of Heritage Places

The State Register of Heritage Places is a statutory list of places that represent the story of Western Australia’s history and development. Entry in the State Register recognises the value and importance of a place and helps promote its preservation into the future.

Places are entered in the State Register following a rigorous Place Assessments assessment and registration process, which includes extensive This year, 108 places underwent a preliminary review by the engagement with owners, local governments and other stakeholders. Heritage Council’s Register Committee. Of these, 13 places Places typically come to the attention of the Heritage Council were nominated by the community for possible inclusion in the through either a nomination or referral. Any member of the State Register, and another 71 places were referred through the community or an organisation can nominate a place to be Government Heritage Property Disposal Process. The balance of considered for entry in the State Register. Most referrals are places were reviewed by the Committee for a variety of reasons received from government agencies. such as their inclusion in thematic studies, new evidence about On receiving a nomination or referral, the State Heritage Office cultural significance coming to light, and the ongoing review of the drafts a preliminary review for consideration by the Heritage Heritage Council’s Assessment Program. Council’s Register Committee. Less than half of all the places that In the past few years, the State Heritage Office has reviewed and have undergone a preliminary review have been determined to implemented major changes to the way it assesses places for the warrant full assessment for possible inclusion in the State Register, State Register. Assessments are now principally undertaken by and the rate is steadily decreasing as the work of populating the the State Heritage Office, with some work outsourced to private Register progresses. contractors. Senior Heritage Officers in the Assessment and A full heritage assessment considers a range of heritage values Registration division undertake most of the research needed to including the aesthetic, historic, scientific and social values of a place, assess a place and, as a result, liaise more closely with owners in addition to its rarity, representativeness, condition, integrity and from the beginning of the assessment and registration process. authenticity. The State Heritage Office undertakes the assessment The change to doing most assessment work in-house continues work and comprehensive stakeholder engagement. to create efficiencies and is helping to build positive relationships with stakeholders, particularly owners, who are in a better position Places that the Heritage Council considers meet the criteria for to understand the effect of registration. registration are recommended to the Minister for Heritage. The Minister makes the final decision on whether the place will be This year, the Heritage Council decided to progress 17 new places to entered in the State Register. stakeholder consultation on their possible inclusion in the Register.

29 Heritage Council | State Heritage Office 29 Annual Report 2014-15 State Register of Heritage Places continued

In two other cases, the decision was that the places did not meet Some of the highlights of this year’s registrations are: the threshold for entry in the Register, and stakeholders were ■■ Darjeeling, Roleystone (1925) – a picturesque hideaway advised of these decisions. nestled in the lush hills of Roleystone that is associated with Stakeholder consultation can take time, sometimes several years. both the area’s early tourist industry, the work of Sister Kate This can be for a variety of reasons including difficulties contacting Clutterbuck, and celebrated author Ernestine Hill.

owners and interested parties, negotiations about the area of land ■■ Oddfellows Hall (fmr), Leederville (1897) – a landmark stone to be included in the Register, and owner concerns about the building that represents the early practice of establishing possible effect of registration. As a result, the State Heritage Office mutual benefit societies prior to the introduction of social is currently in stakeholder negotiations on the possible registration welfare systems. of a total of 80 places, including those added this year. ■■ Phineas Seeligson’s (fmr), Perth (1894) – a beautiful Where consultation has been inactive for some time and is being Federation Romanesque three-storey building in central reactivated, it is prudent that the Heritage Council reaffirms its Perth that was purpose-built as a pawnbrokers by decision that the place warrants consideration for the Register, in philanthropist Phineas Seeligson. which case the assessment documentation is brought up to date. ■■ Briggs Kiln (1), Carine (1874) – a forgotten remnant of a The Heritage Council re-affirmed its decision on nine pre-existing kiln recalls the adventurous youth of Western Australian assessments this year. building magnate Thomas James Briggs, who constructed Entries in the State Register and operated the kiln at the age of 15 before going on to develop a successful lime-burning empire. This year, 13 new places were recommended to the Minister for ■■ Metropolitan Sewerage Vents, East and West Perth, interim registration, of which 10 were approved. A further place Highgate and Northbridge (1911-1930) – the six was recommended to the Minister for an amendment to interim decommissioned ornate circular metal ventilation shafts are registration, and was approved. Nine places were recommended unusual mementos of a largely forgotten piece of Perth’s for permanent registration, all of which were approved. early deep sewerage system, which was a significant In total, 10 new places were entered in the State Register on milestone in the development of Perth as a modern city. an interim basis and nine places were permanently registered, bringing the total number of registered places to 1,343.

30 Heritage Council | State Heritage Office 30 Annual Report 2014-15 State Register of Heritage Places continued

The below graph displays the places assessed and placed in The below graph displays the number of places on the State the State Register of Heritage Places by interim and permanent Register of Heritage Places over the past three years. registration as at 30 June 2015. State Registered Places Assessment and Registration 1370

30 1365 29 1360

25 1355

1350 20 20 1,366 19 19 1345

1340 1,353 15 14 15 1,343* 13 13 1335

1330 10 10 2012-13 2013-14 2014-15

9 State Registered Places as at 30 June 5 * The number of the places recorded as being in the State Register of Heritage places is lower than in previous years because of a change in the way that some types of registrations are being 0 2012-13 2013-14 2014-15 reported in the State Heritage Office’s new business system to be consistent with theState terms Registered of section Places 50(3) of the Heritage Places registered permanent of Western Australia Act 1990. Where an interim registration Places registered interim is located within an area that is permanently registered, the interim registration is no longer being counted as an individual New places assessed registration because it has been subsumed by the permanent registration. This reporting was not possible under the Office’s former business system.

Assessments and Registrations 31 Heritage Council | State Heritage Office 31 Annual Report 2014-15 State Register of Heritage Places continued

One amendment was made to a permanently registered place during the year. The curtilage of Sunset Hospital, Nedlands was reduced. Places not Interim Registered Kalgoorlie District Court House. State Register of Heritage Places Interim Registrations 2014-15 LGA Place No Place Name Address Interim A.T. Brine’s Donnybrook Sandstone Donnybrook-Balingup 23664 Lot 3124 Grist Rd, Donnybrook 09/10/14 Quarries (fmr) Armadale 3562 Darjeeling, Roleystone 538 Brookton Hwy, Roleystone 17/10/14 Vincent 8736 Oddfellows Hall (fmr), Leederville 217 Oxford St, Leederville 24/10/14 Subiaco 2453 Subiaco Hotel 455-465 Hay Street, Subiaco 07/11/14 Narrogin 4760 Main Roads Migrant Camp (fmr), Narrogin 1 Mokine Road, Narrogin 21/11/14 Albany 4276 Albany Fire Station & Fire Officer’s House 71 Collie Street, Albany 21/11/14 Stirling 9842 Briggs Kiln (1), Carine 225 Reid Highway, Carine 13/01/15 Mosman Park 24857 House, 2 Hill Terrace, Mosman Park 2 Hill Terrace, Mosman Park 13/01/15 Perth 1961 Phineas Seeligson’s (fmr), Perth 143 Barrack Street, Perth 27/01/15 Perth, 23992 Metropolitan Sewerage Vents East & West Perth, Highgate, Northbridge 02/04/15 Vincent & Subiaco

32 Heritage Council | State Heritage Office 32 Annual Report 2014-15 State Register of Heritage Places continued

State Register of Heritage Places Permanent Registrations 2014-15 LGA Place No Place Name Address Interim Permanent Claremont Police Station, Cottesloe 2044 137-139 Grant St, Claremont 24/06/14 03/10/14 Lock-up & Stables Toodyay Court House (fmr) Toodyay 2560 and former Convict Depot 13-14 Fiennes St, Toodyay 17/06/14 24/10/14 Archaeological Sites Northam 1874 Fermoy House (fmr), Northam 1 Lance Street, Northam 24/06/14 21/11/14 Northam 1881 Northam State School (fmr) 33 Wellington Street, Northam 24/06/14 21/11/14 A.T. Brine’s Donnybrook Donnybrook-Balingup 23664 Lot 3124 Grist Rd, Donnybrook 09/10/14 27/02/15 Sandstone Quarries (fmr) Albany Fire Station & Fire Officer’s Albany 4276 71 Collie St, Albany 21/11/14 02/04/15 House Main Roads Migrant camp (fmr), Narrogin 4760 1 Mokine Rd, Narrogin 21/11/14 17/04/15 Narrogin Shenton Park Rehabilitation Nedlands 2971 6 Selby Street, Shenton Park 11/03/14 12/05/15 Hospital Vincent 8736 Oddfellows Hall (fmr), Leederville 217 Oxford Street, Leederville 24/10/14 22/05/15 Accessing information on State Registered places More information on newly State Registered places can be found through inHerit, the online database of heritage places on the State Heritage Office website. This information includes the significance and history of the place; other applicable heritage listings; curtilage area; spatial mapping and street view; and images. Simply search the inHerit database by using the place number or name of the place. inHerit is a statewide online repository of information on more than 25,000 a places of heritage interest. It contains information on State and locally-listed places; places in local government inventories; National Trust classifications; places on the Heritage Council’s assessment program or that have come to the notice of the Council through surveys and nominations. inHerit is hosted and managed by the State Heritage Office. Information on locally listed places is managed by local governments, which can create, edit and publish their own records through inHerit.

33 Heritage Council | State Heritage Office 33 Annual Report 2014-15 State Register of Heritage Places continued

A. T. Brine’s Donnybrook Sandstone Quarries, Donnybrook (1904) The cultural significance of A. T. Brine’s Donnybrook Sandstone Quarries The walls and floors of the quarries demonstrate several different historical has been recognised through its inclusion in the State Register of Heritage techniques used to extract the sandstone, and the site has valuable Places, but getting it into the Register was one of the more complex archaeological remnants associated with quarrying processes. It is investigations undertaken by the State Heritage Office in recent years. believed that the stone from these specific quarries, which are no longer In 2008, the State Heritage Office received a nomination for a series in operation, was used in the construction of several places on the State of sandstone quarries in the area of Donnybrook known as Irishtown. Register including Parliament House, Hackett Hall (at WA Museum), Donnybrook sandstone features in many prominent historical buildings, Guildford Grammar School Chapel, Collie Court House, and the Bairds including the Supreme Court, Perth GPO and St Mary’s Cathedral, and Building (now occupied by the State Heritage Office). thus makes a significant contribution to the character of Perth. A. T. Brine’s Donnybrook Sandstone Quarries was entered in the State Sandstone quarrying is believed to have first begun in Donnybrook around Register on 9 September 2014. 1900, in amongst the gold mining leases. Its use in the 1901 Law Courts led to a Royal Commission that recommended its widespread use in public buildings in Perth. As a result, numerous quarries were developed in the area to extract this valuable building material. The original 2008 nomination included about six quarry ‘faces’ but further investigation by the State Heritage Office identified another five areas that related to the main quarrying period of the 1900s through to the 1930s. Of primary interest was evidence that would help tell the story of the quarrying of Donnybrook sandstone. Extensive investigations were undertaken into the various individual quarries identified and the findings were presented to the Heritage Council’s Register Committee in 2011. The Committee determined that four quarries, collectively known as A. T. Brine’s Quarries, should be considered for possible inclusion in the State Register as an excellent example of the quarrying techniques used to extract Donnybrook Sandstone and makes a significant contribution to the story of this important early Western Australian industry.

34 Heritage Council | State Heritage Office 34 Annual Report 2014-15 4.3 Government Heritage Disposal Process

(l-r): State housing through the decades: 1940s brick cottages, Graylands; 1950/60s fibro cottages, Port Hedland; 1970 Brownlie Towers, North Fremantle; 2007 single-storey townhouses, Carlisle. Photo credits: Battye Library, Fritz Kos, Clare Menck. The State Government is the largest single owner of heritage places in Western Australia and sets the standard for observing good heritage management and conservation practice. Currently, about 40 percent of all places in the State Register are owned by State Government. The purpose of the Government Heritage Property Disposal Agencies are asked to notify the Heritage Council of the proposed Process (GHPDP) is to identify and assess the heritage value of disposal at least four months before taking action. State Government property under consideration for disposal, and This year, 71 places were referred to the Heritage Council through to provide relevant protection where appropriate. Disposal includes the GHPDP and had a preliminary review. Of these, three were the demolition, sale, transfer or lease of a property out of the State identified as warranting full assessment for possible entry in the Government sector (the transfer or lease must be for at least 10 years). State Register. The policy applies to all State Government agencies and Two full heritage assessments were also undertaken by organisations listed in Schedule 1 of the Financial Management government agencies under the GHPDP. Act 2006, and Government Trading Enterprises. These agencies To assist government agencies with referrals under GHPDP, the are required to notify the Heritage Council if they intend to dispose State Heritage Office developed the GHPDP Toolkit, available of or demolish a property which is: in a dedicated section on the website. Since the launch of the ■■ more than 60 years old toolkit in July 2011 and the series of associated presentations ■■ listed on an existing heritage list such as a local government to government agencies, there has been a significant increase in inventory awareness and compliance with the requirements of GHPDP. ■■ displays other evidence of potential heritage significance.

35 Heritage Council | State Heritage Office 35 Annual Report 2014-15 Government Heritage Disposal Process continued

A Thematic History of Government Housing in WA The Register Committee considered this analysis and determined Western Australia began providing government assisted housing that no further GHPDP referrals would be required for 496 of the in 1912. This resulted in tens of thousands of properties being 753 localities. built all across the State, many of which remain the property of the This collaboration will result in reduction in the number of GHPDP Department of Housing. referrals and has given the Department of Housing greater clarity Housing renewal programs and government land sales have about the heritage status of its assets. The Office has further resulted in an increasing number of GHPDP referrals coming to analysis to do on the remaining 223 localities, and will continue to the Heritage Council from the Department of Housing. Without liaise with Housing. an overview of the provision of government housing in WA, the The following graph shows the breakdown of properties in the Heritage Council’s Register Committee found it increasingly difficult study that need further research and those that do no need to be to make informed decisions about individual houses. Similarly, the referred. Department of Housing had no guidance on where there might be important concentrations or examples of public housing. 34 To address these issues, the Department of Housing commissioned a historian to write a thematic history of government housing in WA, with assistance from the State Heritage Office. 223 Analysis of the findings in the Thematic History of Government Housing in Western Australia by the State Heritage Office has determined which areas of housing are likely to warrant further 496 investigation to see if they meet the threshold for assessment for inclusion in the State Register. The analysis identified 753 towns, suburbs or areas that were known to have had government housing between 1912 and 2014, of which:

■■ 34 were identified as likely to contain significant examples of government housing High priority ■■ 173 need further investigation Further research No referral required ■■ 546 are unlikely to retain significant government housing.

36 Heritage Council | State Heritage Office 36 Annual Report 2014-15 Housing Referals 4.4 Development of Heritage Places

The Heritage Council provides advice to local governments and Major and sensitive developments are dealt with by the Heritage other decision-making authorities on changes or development to Council or its Development Committee. State Registered places, prior to works being undertaken. Whilst it is not a statutory requirement, the Heritage Council, through Owners and their consultants are also encouraged to seek input the State Heritage Office, also provides advice on development from the State Heritage Office Development team at the early proposals for places that are on the Heritage Council’s assessment stages of their project when working on a State Registered place. program for possible inclusion in the State Register. Discussions at this stage can identify ways in which the project objectives can be met whilst protecting heritage values. Development Referrals The heritage values of a place may include building fabric that A total of 842 development referrals were determined during the tells its story, such as the materials and construction method year, with 93 percent being dealt with by the State Heritage Office. or decorative elements, as well as the setting and landscape. Development referrals continue to decrease with the slow-down These elements together paint a picture of when the place was in building approvals and a number of major heritage projects, constructed and its purpose, the people who lived or used the such as the Old Treasury Building (Central Government Offices) spaces and their general way of life, the economic circumstances redevelopment, nearing completion. and scientific or technical innovations, as well as the broader story More than 90 percent of development referrals were processed of the aspirations, cultural norms and values of our community at within 30 days. This is three percent improvement on last year the time. More information about developing heritage places can in an upward trend from two years ago and is attributable to be found on the State Heritage Office website. enhanced referral processes and the development of policy The Heritage Council and the State Heritage Office work together frameworks that provide clarity and predictability to owners and with owners and industry to encourage sensitive development and the industry. Early discussions with stakeholders about their new compatible uses of heritage places because this is the best proposed development plans also ensures that less officer time is way of assuring their future. required to deal with formal referrals. The Heritage Council has authorised the State Heritage Office The following graphs provide a breakdown of development to deal with the majority of development proposals under a referrals by type, region, referral processing times and delegation. delegation framework. Information on planning referrals are contained within the Local Government Services section.

37 Heritage Council | State Heritage Office 37 Annual Report 2014-15 Development of Heritage Places continued

Referral Types Referrals by Regions

1200 1200

1000 1000 877 877 856 842 856 842 800 800

600 600 589 597 541 750 757 729 400 400

200 200 267 280 301 106 120 113 0 0 2012-13 2013-14 2014-15 2012-13 2013-14 2014-15

State Registered Places (statutory requirement) Metropolitan Areas

Other (non-statutory, includes places on Regional Areas Assessment Program and locally listed places)

Referral Types Referral by Region

38 Heritage Council | State Heritage Office 38 Annual Report 2014-15 Development of Heritage Places

Development of Heritage Places continued

Referral Times Referrals by Delegation

1200 1200

1000 1000 877 877 856 842 856 842 800 800

600 600

730 785 786 799 800 786 400 400

200 200

126 92 56 57 77 56 0 0 2012-13 2013-14 2014-15 2012-13 2013-14 2014-15

30 days or under Referrals processed under Delegated Authority

Over 30 days Referrals determined by Development Committee or Heritage Council

Referral Times Referral by Delegation

39 Heritage Council | State Heritage Office 39 Annual Report 2014-15 Development of Heritage Places continued

Major projects Proposals that may affect a State Registered place are referred The Heritage Council and the State Heritage Office were actively to the Heritage Council under the Heritage of Western Australia involved in a number of major metropolitan projects including: Act. Section 11 of the Act requires a decision-making authority to determine proposals consistent with Heritage Council advice ■■ Old Treasury Building (Central Government Offices), Perth unless the decision-making authority determines there is no ■■ Elizabeth Quay, Perth feasible and prudent alternative. This may result in an approval ■■ Fremantle Prison, Fremantle that is inconsistent with Heritage Council advice. While this is ■■ Midland Railway Workshops, Midland permitted by the Heritage of Western Australian Act 1990, such ■■ Swanbourne Hospital Conservation Area, Mt Claremont a determination would generally result in a negative heritage

■■ Perth Chest Clinic (Hibernian Hall), Perth outcome. Instances are therefore recorded within the Annual

■■ South Perth Police Station (fmr), South Perth Report and form part of the Heritage Council’s key performance indicators. ■■ ABC Sound Broadcasting and Television Studio, Perth The Heritage Council and State Heritage Office were also involved This year, no decision-making authority has advised that it has in several key projects in regional Western Australia: made a determination that is inconsistent with the Heritage Council’s advice. ■■ St Francis Xavier Cathedral, Geraldton

■■ Stirling Terrace Precinct, Albany

■■ Bridgetown Railway Station (fmr), Bridgetown

■■ Albany Forts, Albany

40 Heritage Council | State Heritage Office 40 Annual Report 2014-15 Development of Heritage Places continued

Heritage backdrop to the Anzac Centenary commemorations in Albany In November 2014, the Convoy Commemorative Event was held in and interpretive designer to ensure the interpretation was integrated into Albany, marking the 100th anniversary of the first convoy of ships carrying the design of the new building, thus enhancing the visitor experience. the Australian Imperial Force and the New Zealand Expeditionary Force to The design of the building followed the Burra Charter principles that new the First World War. elements should be easily distinguishable and not replicate the old. This international event, part of the national Anzac Centenary Albany Forts received the 2015 Western Australian Heritage Award for commemorations, drew unprecedented crowds to Albany. interpretation while the Anzac National Centre was recognised as best As part of the preparations for the event, the Heritage Council and the heritage tourism project. State Heritage Office worked closely with the City of Albany as many of The Heritage Council also provided a special Heritage Grants Program the events and projects occurred within State Registered places. allocation to assist private owners of Stirling Terrace businesses to restore These projects included the Anzac memorial gardens; adaptive reuse their State Registered buildings. Stirling Terrace was a focal point for street of Albany Fort’s Military Institute and the Repository Store; and the events during the commemorations. More information about this project is conservation works to the Stirling Terrace Precinct shopfronts. contained within the Assistance for Property Owners section of the Annual Report. In addition, the Heritage Council and the State Heritage Office were involved in the location and design of the National Anzac Centre, within the The Anzac Albany commemorative events were hosted and delivered by Albany Forts (Princess Royal Fortress) site, which was established in 1893. the Commonwealth Government through the Department of Veterans’ Affairs and the Australian Defence Force, the State Government, City Overlooking King George Sound, it was important the new Anzac building of Albany and the Returned and Services League WA Branch. The did not diminish the significance of the State Registered site. Rather its State Government committed more than $9 million towards the Anzac location and design should frame and enhance the views that were critical Centenary infrastructure, including the National Anzac Centre. to Albany Forts’ role as a strategic defence post from colonial times. The Heritage Council and State Heritage Office also worked with the architect

Background: Albany Forts (Princess Royal Fortress). Photograph by Lee Griffith Photography

41 Heritage Council | State Heritage Office 41 Annual Report 2014-15 4.5 Heritage Agreements and Regulatory Orders

Heritage Agreements * This place is not on the State Register but is recognised as A Heritage Agreement is a legally binding contract that sets out being significant to the local government district. The Heritage a framework for the long-term conservation and maintenance or Agreement is between the local government and the owner. interpretation of a place. ** Lot 302 has been removed from the registered area of Sunset The State Heritage Office prepared and completed 12 new Hospital. Heritage Agreements in respect of 11 places and revised an *** This place is not on the State Register but is in the current existing Heritage Agreement in respect of one place pursuant to assessment program. section 29 of the Heritage of Western Australia Act 1990, for the **** This Heritage Agreement replaces one previously made in following places: respect of the same place. Place No. Place Name There are currently 116 Heritage Agreements in effect for 107 390 Little Holland House, Busselton * places of which 94 places are entered in the State Register. Some 419 St Mary’s Church Hall, Busselton * places are subject to more than one Heritage Agreement because 2463 Guildford Hotel, Guildford the place includes two or more separate structures that are each 2955 Broadwater Homestead, Busselton * the subject of a Heritage Agreement. Swanbourne Hospital Conservation Area, Swanbourne 3228 (buildings only) The State Heritage Office provides assistance to local 3374 Sunset Hospital, Dalkeith (Lot 302 only) ** governments in the preparation of Heritage Agreements for 3850 Esplanade Reserve, Perth (Elizabeth Quay Site 7 only) places of local heritage significance that are not in the State 9390 Williamson’s Motor House, Guildford *** Register, as permitted under section 29(2)(c) of the Heritage of 14465 Australian Fine China, Subiaco (Lot 206 only) Western Australia Act. The Heritage Council is not a party to 14465 Australian Fine China, Subiaco (Lot 207 only) these agreements. Rather, these agreements are between local 6101 ANZ Bank (fmr), Perth **** governments and property owners only. In the past year, the State 19616 Residence, 41 Osborne Road, East Fremantle * Heritage Office assisted the City of Busselton to prepare Heritage Butter Factory & Manager’s Residence, Narrogin 19879 Agreements for Little Holland House, St Mary’s Church Hall and (Manager’s Residence only) Broadwater Homestead, and also assisted the Town of East Fremantle to prepare a Heritage Agreement for Residence, 41 Osborne Road.

42 Heritage Council | State Heritage Office 42 Annual Report 2014-15 Heritage Agreements and Regulatory Orders continued

Regulatory Orders Australian Fine China, Subiaco (1921) Under section 59 of the Heritage of Western Australia Act 1990, Known for its highly-collectable and unique Australiana novelty ware, the Heritage Minister may issue an order to provide special Australian Fine China was the oldest commercial pottery producer in protection for a place. Western Australia, operating on its original site for more than 80 years. When the government-owned land was slated for housing, it was ■■ A ‘Conservation Order’ is an on-going protective order that important that the history of one of the foremost porcelain manufacturers remains in effect indefinitely, unless an end-date is specified. in Australia, and Western Australia’s oldest commercial pottery producer, It requires public consultation before the Minister may issue was recognised and celebrated. it. Heritage Agreements are normally used to ensure the long-term

■■ A ‘Stop Work Order’ is a protective order that automatically conservation and maintenance of a place. However, in this instance, the expires after 42 days. It does not require public consultation. agreements were used to ensure that the cultural significance of the site was interpreted. ■■ A ‘Consent Order’ is a protective order that only requires Established as Calyx Porcelain works in 1921, it was taken over H.L. the owner’s consent. It remains in effect for as long as the Brisbane and Wunderlich Limited in the 1940s, and eventually traded as owner agrees. It does not require public consultation. Bristile Fine China and the Australian Fine China. A new Conservation Order was issued this year in respect of Peel It produced the distinctive Wembley Ware, highly regarded for its novelty Town Archaeological Site to replace a previous Conservation Order ware featuring Australian flora, fauna, landscapes, and Aborigines. It also that was due to expire. produced commercial tableware for the Australian Defence Forces, and other government institutions. No. 1 and No. 2 tunnel kilns were at the leading edge of pottery manufacture technology in the early 1950s, with the No. 1 kiln being the first of its kind to be built in the world. The factory was a major employer of migrants throughout its history. With the land now required for development and the company’s decision to relocate, the Australian Fine China officially closed its doors in Subiaco in 2006. While its industrial buildings were demolished, key elements were kept. The Heritage Agreements will ensure the Calyx building, No. 1 tunnel kiln, pottery moulds, and assorted machinery are incorporated into interpretive features on two adjacent lots sold to a private housing developer.

43 Heritage Council | State Heritage Office 43 Annual Report 2014-15 4.6 Assistance for heritage property owners

West Australian Rowing Club, Perth (1905) A heritage grant has saved WA’s oldest rowing club from closure by The WA Rowing Club was the venue for the announcement by the providing assistance to repair its ageing rowing boat launch deck. Heritage Minister Albert Jacob MLA of the successful recipients of the The home of the first established rowing club in Western Australia, the WA 2014-15 Heritage Grants Program. Rowing Club boatshed has been in continuous use since its construction The WA Rowing Club also features in a photograph gallery on the State in 1905. Heritage Office website of successful grant recipients. Further information Despite being condemned in the 1960s and again in the 1990s, the two- about this and previous years grant recipients are also available on the storey piled timber boatshed has been kept alive by Club members and website. other volunteers. It remains the only surviving building from the early 1900s on the Perth Swan River foreshore. Today, the building remains in use by the WA Rowing Club and also hosts school rowing lessons, serves as a start point for swimming races and triathlons, is home to a café, and is offered as a venue for hire – much sought after for weddings due to its prime location on the Swan River. The building is treasured by Western Australia’s rowing community. It is well photographed by visitors to the area and will soon have a new neighbour in Elizabeth Quay. The launch deck at the rear of the building has naturally aged over time, and despite previous efforts to refurbish and save the structure, the wooden deck is now hazardous. Whilst laughs have been had at some of the slips and falls that have occurred on the deck, there have also been some serious injuries, requiring the Club to repair or replace the deck in order to survive. With limited funding for such a major project, the Club was not able to fully cover the cost of a replacement deck, and this year submitted a successful heritage grant application seeking dollar-for-dollar funding of $57,828 to assist with upgrading the aged launch deck and replacing the deteriorated piling. Once completed, the project will ensure the building remains in use as a rowing club, safely serving WA’s rowing community for many years to come. Photograph supplied by WA Rowing Club

44 Heritage Council | State Heritage Office 44 Annual Report 2014-15 Assistance for heritage property owners continued

One of the Heritage Council’s key objectives is that Western Heritage Grants Program Australia’s heritage places are conserved through sound The Heritage Grants Program assists private owners of State conservation practice, successful adaptation and harmonious Registered heritage places by offering grants of up to $100,000 development. on a matched dollar-for-dollar basis for essential conservation One way in which this objective can be achieved is by providing works and the preparation of conservation management plans or facilitating incentives for owners of State Registered heritage or strategies. Since the program began in 1996-97, 690 heritage places. Since 1997, the Heritage Council has offered funding projects have been awarded grants of more than $15.8 million. to private owners for conservation works and conservation In March 2012, the State Government announced that the 2012-13 management plans and strategies through the Heritage Grants Heritage Grants Program would be increased by 25 percent, with an Program. additional $1.046 million allocated over four years. This was the first The State Heritage Office administers the Heritage Grants Program increase in the program since its inception in 1996-97. as well as providing information and advice on other incentives The first two years saw 44 projects funded to the tune of and assistance available to property owners. The Office also about $2.5 million which, when matched with owners’ funding, administers the Goldfields Earthquake Restoration Fund, which contributed to more than $13.4 million in conservation works was established by the State Government in response to the around the State. damaging earthquake of May 2010. Now in its third year of increased funding, $1.265m was provided In 2000, the Heritage Council, WA Local Government Association to 43 projects which contributed to more than $3.27million in and StateWest Credit Society established the Heritage Loan conservation works around the State. It included 11 metropolitan Subsidy Scheme. This incentive sought to encourage conservation and 32 regional projects, including a special allocation for 12 works by subsidising the interest on loans taken out for this privately owned heritage buildings on Stirling Terrace Albany. purpose. After a number of joint reviews and attempts to encourage greater participation, the decision was made to This year, $1.62 million was acquitted for grant-funded projects, terminate this scheme. of which 30 were completed in the period. Of these, 22 were from previous years’ grant rounds and eight were from the 2014-15 funding round.

45 Heritage Council | State Heritage Office 45 Annual Report 2014-15 Assistance for heritage property owners continued

2014-15 Heritage Grants Program funding round conservation management strategy to inform decision-making In early 2014, the City of Albany approached the Heritage Council on future works. This will usually be determined where there is no with a request to reserve a portion of the grants fund for allocation existing report or study and where there appears to be a broad to projects in the State-Registered Stirling Terrace Precinct. This range of conservation requirements. would combine with the efforts of other Commonwealth, State and These conservation management strategies are particularly local government agencies, groups and organisations, to support valuable in identifying which works should be prioritised and the range of events planned to commemorate the centenary of the ensuring that no major repairs are overlooked. This year, the departure of the ANZAC fleet in November. Heritage Council supported conservation strategies for six places, The Heritage Council supported the City’s request and a reserve three of which were offered to owners fully funded. of $265,000 was allocated to Stirling Terrace projects, leaving Improved grant management $1m for general funding. As the successful grants are normally announced later in the year to provide time to review and process The State Heritage Office has focused on reducing the number applications, the State Heritage Office made special provision to of grant-funded projects that remain incomplete for prolonged ensure that Stirling Terrace grant applications were processed periods by liaising more closely with owners and offering quickly to allow works to be completed by November. assistance when required. With the assistance of City of Albany staff, local owners assembled A focus on the few remaining projects ensured that 2014-15 was the necessary information and met a tight deadline to submit the first year in which all projects funded two years ago or more their application forms, with successful recipients announced on were completed during the year. 4 July. Funding requests exceeded the initial reserve by $33,000, On occasion, successful applicants are unable to secure their but the Heritage Council was able to meet the required total. By share of the project budget, or other factors cause cancellation or November the works were complete and Stirling Terrace took revision of the works. Closer monitoring of these successful grant centre stage in a series of memorable events. applications allows unused funds to be reallocated to active projects. The successful applicants from the general funding round were The benefits of the active management of grants funding were announced in October at the WA Rowing Club. demonstrated when unused funds became available for allocation As part of the assessment of grant applications, the State Heritage to the Lyric Theatre, Bunbury, allowing the Heritage Council to Office may recommend that an owner is funded to undertake a support urgent works to repair the roof.

46 Heritage Council | State Heritage Office 46 Annual Report 2014-15 Assistance for heritage property owners continued

Heritage Grants Program projects completed this year Norseman Post Office, Norseman (Place Number: 767) include: The Norseman Post Office has provided a postal service since its Northcliffe Store, Northcliffe (Place Number: 3142) construction in 1897. It played an important role in the network of This 1924 building is rare as one of only two remaining examples telegraph stations that operated between 1897 and 1927, linking of a timber-framed store associated with group settlement in the Western Australia with the eastern states and overseas. The South West during the 1920s. It was the first commercial premises private owners of the stone and corrugated iron-roofed building built in Northcliffe, playing an integral role in the establishment of received a grant in 2013-14 to fund a Conservation Management the town, and remains the only timber-framed shop, largely in its Strategy (CMS) to identify and prioritise conservation works. This original form, in the main street. The building was the premises for was used as the basis for an application this year for assistance in the Environment Centre, which played a central role in the 1990s undertaking roofing works identified as urgent in the CMS. A grant campaign to save old-growth forests in the region. A $6,250 grant of $26,995 assisted with the re-roofing and replacement of gutters was awarded this year to assist with the completion of restumping and downpipes, ensuring the building is watertight. and flooring of the building. With works now complete, the full floor Levi Wallis’s Cottage, Walliston (Place Number: 9012) area can again be accessed, ensuring the place continues to be This rare 1915 timber-framed, sawn board and slab building was used well into the future. built by Levi Wallis, one of the first settlers in what was to become Holy Trinity Anglican Church, Northampton (Place Number: 1909) Walliston. Walliston was named after Wallis’ landing, a railway Constructed of rough cut locally quarried stone, the Holy Trinity siding adjacent to the property. The cottage not only illustrates the Anglican Church has served the Northampton community since self-sufficiency of settlers who used available materials to build 1908. This Federation Gothic Revival-style church is an important their homes, but also the development of the orchard industry in component in the historic town of Northampton, which is Kalamunda. Now used for community events, by artists and as a characterised by a large collection of very fine historic buildings, weekender, a grant of $9,207 assisted in replacing the deteriorated constructed using similar building materials. The $28,954 grant roof of the building in traditional short sheet galvanised iron, awarded this year assisted with the restoration of the damaged keeping it weatherproof whilst maintaining its authenticity. and deteriorated stained glass windows. This not only ensured the Full details of the Heritage Grant Program allocations and windows retained their original form and colour, but also allows the variations are found in Appendices l & ll. Further information on the windows to be safely opened and closed permitting airflow and grant projects can be found on the State Heritage Office website. increasing security for this local treasure.

47 Heritage Council | State Heritage Office 47 Annual Report 2014-15 Assistance for heritage property owners continued

Policies and reviews In drafting the Policy, the program’s assessment criteria and The State Heritage Office undertakes regular reviews of its process were further refined to ensure applications continue policies and practices, which this year included the Heritage to be assessed fairly and according to a common weighting Grants Program. Key processes were reviewed to ensure that the scale. This ensures that applications are evaluated in a way that program practically responds to the needs of property owners, is transparent, can be measured and is fully documented, with and meet the program’s primary objective of encouraging the applicants able to request clear and concise feedback on their conservation of State Registered places. application following the announcement of funding offers. Overall, the review identified that the practice of operating a single inContact with heritage specialists grant round provides the best approach to managing a competitive In 2013, an online searchable database was developed to assist grants program, and that administration processes are, in general, owners, State Government agencies, local governments and providing good governance of the program. Some enhancements other stakeholders to find professionals that specialise in heritage. have been made to the assessment process to further enhance It replaced a hard-copy directory that was published once a the consistency and transparency of decision-making, and there year. The directory, called inContact, allows businesses to list have been minor changes to the application process to make it as or alter their details at any time throughout the year. inContact easy and accessible as possible for owners. was opened to businesses to list their services in June 2013 and Prior to opening each year, the Heritage Grants Program’s priorities promoted to the public in July 2013. are decided by the Heritage Council and administrative aspects inContact allows people to search by profession, service provided, of the program established by the State Heritage Office. This year, region and business name. It provides a glossary of professions it was determined that a more detailed policy document should and the services they provide, a handy checklist offering tips and be drafted to define the program’s purpose and provide the basis suggestions on engaging a heritage business, and information on for the Heritage Council’s decisions and higher level procedures. adapting heritage places. In April 2015, the Heritage Grants Program Administration Policy was adopted to provide clarity, transparency and accountability This year, there were more than 1,600 visits to the inContact in the provision of funding, standardise the assessment criteria database, spending an average of four minutes on the site. More and funding arrangements, and align with best practice in grants than 50 percent were new visitors. For a niche directory, the administration. The policy is available on the State Heritage Office website figures show that the directory is of value to owners and website. other stakeholders, and is being used repeatedly by 47 percent of visitors.

48 Heritage Council | State Heritage Office 48 Annual Report 2014-15 Assistance for heritage property owners continued

This year, a decision was made to open inContact to builders and Cossack trades to further assist heritage owners and other stakeholders Under an agreement entered with the State Government in 1996, as well as to support traditional craftsmen, builders and trades the City of Karratha (formerly Shire of Roebourne) is granted who specialise in working with heritage fabric. A wide range of $120,000 per annum for the maintenance of the historic Cossack tradespeople, such as electricians and plumbers, are employed town site. This funding is provided as a controlled grant within the on heritage sites, and understanding conservation principles will State budget and administered by the State Heritage Office. result in less inadvertent and unnecessary damage to significant fabric. The Heritage Council is also concerned that the number Goldfields Earthquake Restoration Fund of craftsmen who have knowledge of traditional techniques to Following a magnitude 5.0 earthquake in the Kalgoorlie-Boulder repair or restore heritage fabric is in decline and it is hoped that area on 20 April 2010, the Hon Colin Barnett MLA, Premier inContact will assist in promoting the industry and encouraging of Western Australia, announced $5million in funding to assist new participants. owners of damaged properties with repairs to their heritage listed Enquiries from suppliers also saw inContact opened to businesses buildings. that supply specialist heritage products. The uptake from At the request of the Premier and the Minister for Heritage, the craftsmen and tradespeople has been modest. Next year, the State Heritage Office developed an operating framework for the State Heritage Office will look at ways to encourage greater Goldfields Earthquake Restoration Fund. The funding was offered participation. through a number of different streams addressing urgent works State Government heritage commitments and ongoing conservation. Expressions of interest for these funding streams closed in 2011. The Heritage Council, through the State Heritage Office, administers funding committed by the State Government for The Goldfields Earthquake Restoration Fund has provided vital heritage specific projects. These projects are usually allocated their assistance to the owners of these historical buildings, and has own funds and are therefore managed outside the Heritage Grants contributed to revitalising the Burt Street Historic Precinct, one of Program. As a general rule, these funding commitments are not the most important regional intact gold era streetscapes in WA. on-going.

49 Heritage Council | State Heritage Office 49 Annual Report 2014-15 Assistance for heritage property owners continued

Progress of works A total of $414,165 in funds was released during the year. There The Goldfields Earthquake Restoration Fund has now been fully was one new commitment totalling $992,090 for the Cornwall allocated, with the start of works to the last remaining project, the Hotel, the last remaining project to start work. historic Cornwall Hotel. All remaining projects are expected to be Further details of the commitments and variations to grants can be completed by the end of 2016, at which point the Fund will be found in Appendices lll and lV. closed. The standing allocations at the end of the year are as follows: During the past five years, a number of projects have experienced Category Committed delays while owners negotiate insurance settlements, organise the Amount scope of works for conservation and restoration, and find skilled $’000 tradesmen and builders to undertake the work. These factors have Emergency Relief Grants 62 delayed the allocation of funds. Earthquake Restoration Grants 1,938 It is pleasing to report that this year four more works projects Conservation Improvement Program Grants 2,486 were completed, bringing the total number of completed funded Preferred Work Grants 14 projects to 63. Completed projects include the former All Hallows Administrative costs 250 Church, Glen Devon Hotel, Wesley Church and Manse and Rosewood House. Professional services 250 Total Committed funds 5,000 Three projects are on-going. One of these relates to damage sustained in the 2010 earthquake, with the remainder being Uncommitted funds 0 restoration work funded through the Conservation Improvement Program stream.

50 Heritage Council | State Heritage Office 50 Annual Report 2014-15 Assistance for heritage property owners continued

Cornwall Hotel, Boulder (1898) The Goldfields Earthquake Restoration Fund will help fund the restoration Negotiations with the building’s insurers unfortunately resulted in the of one of Boulder’s most colourful hotels that has stood empty since it was building standing propped and fenced off for over four years, until severely damaged by the 2010 earthquake. matters were finally settled in 2014. The owners could then complete an The Cornwall Hotel has a chequered history that encapsulates many application for a grant under the Goldfields Earthquake Restoration Fund. significant events of the past 100 years. Having agreed to the contribution required from the owners under In the 1920’s, the Hotel was associated with the murders of Detective the fund’s policy, a grant was awarded in early 2015 to assist with Sergeant Alexander Pitman and Inspector John Walsh by William the restoration of the Cornwall’s structural integrity, a first step in the Coulter and hotel employee, Phillip Treffene. It was rumoured that conservation and reopening of this landmark building. following the murders, the bodies were taken to the hotel where they The conservation project’s main aims are to correct structural cracking and were dismembered before being set alight and thrown down disused loose masonry throughout the two-storey building and to re-roof the hotel mineshafts. The licensee was implicated as an accessory to the murders, to prevent further loss due to weathering. having supplied items used in the crimes. Two men were found guilty of The Cornwall Hotel is the last project to be funded under the Goldfields the murders and hung at Fremantle Prison, whilst the licensee was jailed. Earthquake Restoration Fund, bringing total commitments under the In 1927, the Hotel was purchased by a family of Italian descent. In later program to $5 million. With development and building approvals now in years, the owner’s sons, the Osmetti brothers, became accomplished place, the works are expected to be complete by the end of 2016. sportsmen and attracted many people to the hotel. The building was used as a meeting point for locals and was the headquarters for a local football team for several years. In 1934, the place became the target of the infamous Race Riots during which those of Italian or Slavic background were targeted, and the building was set alight. A temporary hotel was erected next door until the Cornwall could be restored. Fortunately, significant portions of the stone and brick exterior remained intact following the fire, which meant that the restored sections replicated the original appearance of the building and that much of the original material was retained. Changes to licensing arrangements in the 1970s saw the Cornwall Hotel close for a period, until it changed hands in 1987 and underwent restoration works before reopening in 1991. The hotel changed hands again and continued operating as a hotel until the devastating 2010 earthquake significantly damaged the building and forced its closure.

51 Heritage Council | State Heritage Office 51 Annual Report 2014-15 4.7 Heritage Revolving Fund - Heritage Works

Heritage Works has completed its first year of operation, following the announcement of its creation as a new program by the Hon Colin Barnett MLA, Premier of Western Australia, in May 2014. In addition to being granted possession of the historic Warders’ Cottages, Fremantle, the program was allocated $4 million over two years in the 2014-15 State budget.

Heritage Works is a ‘revolving fund’ established to revitalise vacant Prison. Located in the Henderson Street Mall in front of the and under-utilised State or local government owned heritage Fremantle Markets, the cottages are a highly visible and important properties through conservation and adaptive reuse, and deliver part of Fremantle. the best possible financial returns through the sale or lease of The three sets of terrace housing, occupying 3544 square metres, heritage places. As a revolving fund, financial returns will assist in continued to be used by warders up until the Prison’s closure in revitalising other heritage projects. Currently, about 40 percent of 1991. The cottages were then purchased by the Department of all places on the State Register are owned by State Government. Housing for public housing. In 2011, the Department of Housing The first major project of the fund is the revitalisation of the determined that the cottages were no longer suitable for its Warders’ Cottages in Henderson Street, Fremantle. Other projects tenants. are at different stages of the conservation, planning and disposal Fremantle’s Warders’ Cottages present a unique challenge and ‘life cycle’. opportunity to adapt these convict-built terraces for contemporary Services provided by Heritage Works are feasibility analysis; uses. conservation planning; financial assistance; works procurement In March 2015, the day-to-day caretaking of the site became the and project management; Government Heritage Property Disposal responsibility of the Heritage Council and the State Heritage Office Process support; and marketing and sales support. when the freehold title was transferred by the Housing Authority to Warders’ Cottages, Fremantle (1851-58) the Heritage Council. Heritage Works is investing $2 million in the long-term future of The State Heritage Office on behalf of the Council took over the Warders’ Cottages by carrying out essential conservation and responsibility for managing the site, including security, insurance, repair works to the three terraces. fire detection, fencing, and pest control, and restoration of power The State heritage-listed cottages were built more than 160 to the site. years ago to house prison warders employed at the Convict The conservation and repair works address critical issues identified Establishment, now known as the World Heritage-listed Fremantle in the cottages’ Conservation Plan.

52 Heritage Council | State Heritage Office 52 Annual Report 2014-15 Heritage Revolving Fund - Heritage Works continued

The first phase of works commenced in March 2015, addressing A decision on future use will need to encompass conservation the poor condition of external stonework throughout the complex, of heritage values, sales returns, the maintenance needs; and including boundary walls. This work was more than half complete contribution to the economic and social vitality of the Fremantle CBD. this financial year and comprised: It is anticipated that the cottages will be offered to the market in ■■ stripping paint off external limestone walls 2016.

■■ removing inappropriate cement repairs and deteriorated Recognising that this project is of interest to the community, the mortar State Heritage Office has created an activity update page on its

■■ repairing or replacing deteriorated stonework and mortar website, which includes a short video that gives a glimpse inside joints. the cottages and their condition prior to conservation works. Follow-up stages of work were planned and in part contracted, Coogee Hotel and Post Office, Coogee (1898) including: A former beachside ‘honeymoon hotel’, the 116-year-old Coogee Hotel and Post Office also operated as a children’s holiday camp ■■ upgrades to the drainage and stormwater systems, and during the depression and then as a permanent children’s home ■■ structural repairs to the front verandahs and awnings, after World War ll. In recent decades, the site has been underused including replacement of the two storey verandahs to the because of its location in the Cockburn Road highway reserve. It southern-most block (‘W3’). has been owned by the Main Roads Department since 1991. The final stage will include works needed to make the cottages Heritage Works completed a feasibility analysis on behalf of compliant with the Building Code, such as fire protection in the Main Roads this year, examining future use options, required roofs and electrical upgrades; and conservation works to the conservation works, opportunities for new construction on the site interior of the cottages. (post sale), asset value, and the best way of addressing planning Concurrently, Heritage Works is carrying out feasibility analysis of and development constraints. the most likely future uses for the cottages, including residential Now that the site is surplus to Main Roads’ requirements, it offers use, short-stay accommodation and other mixed uses. Many an exciting asset-disposal and reactivation opportunity. Heritage factors are involved in achieving a sustainable long-term use. Works will continue to assist Main Roads to realise this opportunity in the period ahead.

53 Heritage Council | State Heritage Office 53 Annual Report 2014-15 Heritage Revolving Fund - Heritage Works continued

No. 2 Substation, Murray St, Perth (1915) Located in King Street Heritage Precinct, the former two-storey 1915 electrical substation has remained vacant since its closure in 1991. Heritage Works has completed extensive analysis of the conservation needs of the site, and an asset disposal strategy, on behalf of Western Power. Because of its history as an industrial building, it requires decontamination work and decommissioning of redundant infrastructure. Complexities associated with that work have slowed the progression of the project towards conservation and disposal. The site has tremendous potential to contribute to the amenity of this part of central Perth including the King Street precinct. Heritage Works will continue to assist Western Power to realise this potential in the period ahead. Exchange Hotel, Pinjarra (1870s, 1920s, 1960s) Heritage Works provided financial assistance to the Shire of Murray to explore the feasibility of turning the vacant Exchange Hotel site into a heritage-based development in the main street, with both a commercial activation and a civic amenity with a river connection. The cost-benefit analysis and design work carried out indicated the site has high potential to contribute positively to the main street of Pinjarra. As a result, the Shire of Murray plans to seek expressions of interest from commercial operators for the site. Above: No 2 Substation, Murray St, Perth (1915). Photography by Geoff Bickford, Dessein

54 Heritage Council | State Heritage Office 54 Annual Report 2014-15 4.8 Supporting Local Governments

Local Government Services Heritage Council for advice. The State Heritage Office also The role of the Local Government Services division is to: makes submissions on any urban planning proposal that has the potential to affect the State’s heritage places. The ongoing review ■■ Educate, activate and empower local governments in their of the State’s planning framework has provided a number of responsibilities for heritage management and conservation. opportunities for comment. ■■ Strengthen the urban planning framework as it applies to heritage protection, and ensure that the relevant provisions This year, Local Government Services provided statutory advice are understood and utilised. and submissions on 120 planning referrals.

■■ Facilitate and inform productive heritage conversations with The graph below displays planning referrals by determination and State agencies, local government and the wider community. delegation. Local governments are integral to the management of heritage Planning Referrals for the wider community. They contribute to the increase in 157 the community’s understanding and conservation of local 160 heritage through the identification of heritage places in municipal 140 135 inventories, adoption of policies and strategies under a local 120 planning scheme, and celebration of heritage through trails and 120

walks, open days and other community activities. 100 Local government support in heritage matters is critical to 154 80 recognising places that are important to their communities and 134 118 sensitively managing change. 60

Local Government Services provides support to local governments 40 and their communities in the form of advice, education and workshops, guidelines, online resources, and submissions and 20 advice on planning issues. 3 1 2 0 2012-13 2013-14 2014-15 Heritage in urban planning Referrals made under Delegated Authority Under section 79 of the Planning and Development Act 2005, Referrals determined by Development Committee amendments to local planning schemes are referred to the or Heritage Council

55 Heritage Council | State Heritage Office 55 Annual Report 2014-15 Planning Referrals Supporting Local Governments continued

Regional Visits Heritage Advisory Service Subsidy Maintaining an understanding and awareness of heritage issues In 2013, the State Heritage Office revised the way in which regional throughout Western Australia is important in informing Heritage Council advisory services were provided to local governments and their advice and strategic direction. Meeting with local governments and their communities. Consistent with the approach promoted in national communities provides first-hand information, and helps to foster positive guidelines on heritage advisory services, the program was changed relationships with each of the groups and agencies that participate. from a centralised model in which consultants were contracted by the The main regional visit for the Heritage Council this year was to State Heritage Office, to one in which local governments were able to the Goldfields region. This provided an opportunity for a series of appoint their own advisor and seek a subsidy. ‘regional conversations’ that included six of the local governments The revised model retained some elements of the previous service, from the area. The conversations allowed the Heritage Council to such as a focus on regional local governments and an objective that give an overview of its role and an update on current activities and assistance should be offered to both local governments and their strategic direction, sharing its perspective of the State’s heritage. communities. However, the major change was to put local governments Local governments then provided their own news on issues, in control of their relationship with the heritage advisor and encourage projects and proposals, allowing exploration of synergies and implementation of their own heritage management plan. common issues that could be approached on a regional basis. In the first year of operation there were some challenges for local The visiting group started at Leonora with a visit to the State heritage governments in identifying an appropriate level of service and the listed Gwalia Townsite Precinct and Gwalia Museum Group, hosted associated costs. This was demonstrated by a substantial variation in by the Shire of Leonora. The Shire showed some of the conservation the subsidies initially requested and the final expenditure. In response works that had been completed with Lotterywest funding, and to this challenge, the State Heritage Office initiated a system of facilitated a visit to the State Hotel (fmr). After discussions with local quarterly claims that allowed subsidy levels to be revised through the governments from the region, the group was shown around the year and ensured that unused funds could be allocated elsewhere. Station Master’s House by its new owners, who were in the process of Overall, the useage of heritage advisory services increased from extensive works to restore the property and make it habitable. the 2013-14 level, with final claims exceeding $112,000 – an Kalgoorlie was the focus of the remainder of the visit, with the increase of almost 25 percent. Based on reported local government City of Kalgoorlie-Boulder providing updates on a number of its expenditure on heritage consultancy services, the subsidy heritage projects including the Boulder Town Hall & Offices, Lord generated an estimated total spend of approximately $230,000. Forrest Olympic Pool, City Markets and Burt Street Precinct. The This represents an average leverage of more than 2:1 on State visit was also a valuable opportunity to meet with regional groups Heritage Office funds. and agencies including the Goldfields Economic Development Commission, Goldfields Tourism Network and the Eastern Goldfields Historical Society.

56 Heritage Council | State Heritage Office 56 Annual Report 2014-15 Supporting Local Governments continued

Local Governments receiving a Heritage Advisory Service Subsidy: 2013-14 2014-15 Local Government Subsidy Initial Subsidy Final Subsidy Initial Subsidy Final Requested Expenditure Requested Expenditure Shire of Northampton $5,250 $5,250 $3,142 $4,500 $3,600 $4,153 City of Greater Geraldton $10,000 $10,000 $10,000 $10,000 $8,000 $10,000 Shire of Katanning $10,000 $2,000 $0* $10,000 $8,000 $0* City of Albany $10,000 $10,000 $8,524 $10,000 $8,000 $9,088 City of Bunbury $10,000 $10,000 $8,661 $10,000 $8,000 $9,997 Shire of Toodyay $10,000 $10,000 $6,746 $10,000 $8,000 $10,000 Shire of Leonora $5,000 $5,000 $5,000 $5,000 $4,000 $4,000 City of Kalgoorlie-Boulder $10,000 $10,000 $6,633 $10,000 $8,000 $10,000 City of Busselton $7,000 $7,000 $6,364 $7, 20 0 $5,760 $8,922 Shire of Northam $3,240 $3,240 $0* $3,240 $2,400 $2,400 Shire of Manjimup $6,750 $6,750 $5,976 $5,760 $4,608 $3,986 Shire of York $9,390 $9,390 $9,253 $10,000 $8,000 $10,000 Shire of Cue $8,000 $2,000 $2,002 $7,0 6 2 $4,000 $1,675 Shire of Chapman Valley $6,750 $6,750 $647 $6,000 $4,800 $909 Shire of Sandstone $8,000 $2,200 $0* $3,871 $3,097 $1,612 Shire of Irwin $6,000 $6,000 $2,862 $4,583 $3,666 $1,438 City of Karratha $10,000 $2,000 $0* $0 $0 $0 Shire of Goomalling $2,500 $2,500 $1,388 $2,340 $1,872 $720 Shire of Murray $4,050 $4,050 $1,512 $7,4 97 $5,998 $3,699 Shire of Capel $10,000 $2,160 $2,160 $0 $0 $0 Shire of Yalgoo $8,000 $2,000 $2,002 $7,0 6 2 $4,237 $1,425 Shire of Dardanup $5,640 $5,640 $3,000 $5,400 $4,320 $5,310 Shire of Bridgetown-Greenbushes $5,250 $5,250 $0* $4,900 $3,920 $0* Shire of Beverley $0 $0 $0 $5,130 $2,565 $0* Shire of Jerramungup $0 $0 $0 $9,200 $9,200 $6,523 Shire of Gnowangerup $0 $0 $0 $3,000 $2,400 $2,400 Shire of Collie $0 $0 $0 $4,500 $3,600 $4,423

$170,820 $129,180 $85,871 $166,245 $130,043 $112,681 * Did not spend allocation

57 Heritage Council | State Heritage Office 57 Annual Report 2014-15 4.9 Strategic Projects

SHObiz - New business system The development of SHObiz commenced in 2011-12, with capital This year, the State Heritage Office launched its new core business funding to develop and implement the system. The system system, called SHObiz. was completed in January 2015, with project costs totaling $1,741,413. The heritage business system is a single secure repository for Western Australia’s heritage place information and provides SHObiz key objectives are to: a platform for excellence in place management. It allows the ■■ To provide sustainable information management support for Office to deliver timely information to meet the growing needs the State Heritage Office and the Heritage Council of WA.

of stakeholders including owners, State and local governments, ■■ To improve the productivity of SHO business processes. historical groups, and the real estate, development and ■■ To support the future migration of SHO records construction industries. management from file and paper-based records to SHObiz replaces the Heritage Office Business System (HOBS) that electronic records. was out-dated, difficult to support, and no longer met the needs of A key function of SHObiz is to support the inHerit online heritage the Office or the stakeholders that rely on access to heritage place places database that allows the public to search for heritage information. places, including those listed in the State Register, Town Planning HOBS was developed nearly two decades ago in Apple’s 4 D Schemes, and local municipal inventories. inHerit allows local technology when the Office used the Macintosh system. The Office government authorities to create and manage their own place now uses Microsoft Windows, consistent with other government records. departments. The HOBS functionality had been developed Future system development over coming years will introduce incrementally over a period of years, and the design was neither greater efficiencies for local governments in local inventory consistent nor intuitive. A Strategic Information Plan highlighted management, and streamlined submissions systems for the limited technological support for enhancement, meaning the development referrals and grants applications. system’s functionality had not kept pace with business needs, and ‘work-arounds’ in which documents and spreadsheets were used in tandem with application data became common. This presented an unacceptable level of risk to critical place information and departmental operations.

58 Heritage Council | State Heritage Office 58 Annual Report 2014-15 Strategic Projects continued

inHerit - online places database inHerit contains accurate mapping of all places protected under inHerit is an online database, launched in July 2012, that brings the Heritage of Western Australia Act 1990, including State together information on more than 25,000 State and local heritage Registered places; those with Conservation Orders or Heritage places in WA with many entries featuring descriptive information, Agreements; and those on the Heritage Council’s assessment images, spatial mapping and street view functions. program for possible inclusion in the State Register. This mapping has been linked to Landgate’s Property Interest Report service, It is the first time that local government heritage lists have been which provides a one-stop-shop for land information for the available centrally online, with local governments having the ability general public. to create, edit and publish their records about heritage places. This is offered as a free service to local governments, and is designed A key area of ongoing activity is to ensure that mapping of local to promote a consistent approach to heritage place information government municipal inventory places is complete and accurate. across all jurisdictions To accelerate this complex task and bring forward the completion of the heritage mapping layer, the State Heritage Office has been inHerit was built by the State Heritage Office with assistance from provided with assistance from Landgate. This year, there was a the City of Fremantle and Lotterywest. It was developed following focus on mapping of metropolitan areas, where there is the highest stakeholder consultations that highlighted the need for an online demand for data in Landgate’s Property Interest Report service. presence for local government listings because most were kept in book form and were underutilised and highly inaccessible. Mapping results this year: inHerit has proved to be an extremely useful and popular resource, ■■ 62 percent of the 20,000 places on municipal inventories which is borne out by the following website statistics: mapped ■■ 90 percent of the metropolitan area mapped ■■ 79,973 visits or sessions (a 17 percent increase on last year) ■■ 95 percent of places mapped in 19 central metropolitan ■■ 49,549 individual users local government areas. ■■ 270,967 individual pages viewed. inHerit is the most popular page on the State Heritage Office website and far exceeds the 48,379 visitors to the general website.

59 Heritage Council | State Heritage Office 59 Annual Report 2014-15 Strategic Projects continued

New Heritage Act In his opening speech to State Parliament in February 2015, the Hon. Colin Barnett MLA, Premier of Western Australia, highlighted the Government’s intention to introduce a new Heritage Bill. The State Heritage Office is currently working with the Parliamentary Counsel on drafting the Bill. The Heritage Bill 2015 (Exposure Draft) will be released as a green bill to allow for public comments in the second half of 2015. The Bill reflects the findings of the two rounds of public consultation undertaken in 2011 by the State Heritage Office, on behalf of the Heritage Council, and the Government’s election commitment to deliver modern legislation that is open, transparent, simple to operate and understand, and that reflects best practice in the recognition and protection of heritage places. More information about the review and progress of the Heritage Bill 2015 (Exposure Draft) is available on the State Heritage Office website. Fremantle Prison Transfer On 30 April 2015, Heritage Minister Albert Jacob and Finance

Minister Bill Marmion announced that Fremantle Prison would Above: Finance Minister Bill Marmion hands over the keys to Fremantle be transferred from the Department of Finance’s Building Prison to Heritage Minister Albert Jacob at the public announcement of Management and Works division to the State Heritage Office on the transfer. July 1 2015.

60 Heritage Council | State Heritage Office 60 Annual Report 2014-15 Strategic Projects continued

Fremantle Prison was inscribed on the World Heritage list in 2010 Typically, these relate to planning reforms and outcomes, as part of a serial nomination of Australian convict sites. It is one conservation and adaptation of heritage places, and assistance to of the best preserved of all Australian convict sites. Since its owners of heritage places. closure as an operating prison in 1991, it has become a popular The Heritage Council and the State Heritage Office are represented tourist attraction, with more than 193,000 visiting the Prison this on the following committees: year alone. The Prison also features a number of compatible-use ■■ Central Perth Planning Committee: a sub-committee of the tenancies that ensure the property is well utilised and makes a Western Australian Planning Commission to oversee and substantial contribution to its operating costs and conservation. provide direction for planning in the Perth central area. In announcing the decision, Mr Jacob said the State Heritage ■■ State Planning Strategy 2050: providing a submission to the Office and the Heritage Council were well placed to provide State Planning Strategy in relation to heritage. the governance that is consistent with the oversight of a World ■■ Sunset Steering Committee: advisory body to establish the Heritage site. Sunset Transformation Strategy.

As a division of the State Heritage Office, Fremantle Prison will be ■■ Sunset Transformation Committee: a committee overseeing able to leverage the agency’s specialist expertise, best practice the transformation of the largely disused heritage-listed site and industry connections for the conservation and management of into a community centre. the globally important heritage asset. ■■ Fremantle Prison Advisory Committee: providing advice on The State Heritage Office worked most of the year to facilitate a the on-going conservation of this World Heritage-listed site.

smooth transition of the Prison and its staff to the State Heritage ■■ Western Australian Museum Maritime Archaeology Advisory Office on 1 July 2015. As well as transferring assets and leases, Committee: advisory committee to WA Museum CEO on new awards needed to be configured into the Human Resources proposals relating to shipwrecks and other underwater system and financial and records systems required merging. cultural heritage.

■■ Forum Advocating Cultural and Eco-Tourism executive Representation on Committees committee. In its role as the State Government’s advisory authority on heritage In addition, the Heritage Council and the State Heritage Office and its responsibilities under the Heritage of Western Australia are represented on the Heritage Chairs and Officials of Australia Act 1990, the Heritage Council and, through delegation, the State New Zealand, which works on co-operative projects and shares Heritage Office, provide advice to various government agencies expertise and experience to enhance and improve heritage and are involved in a number of committees relating to heritage. management practice across all jurisdictions.

61 Heritage Council | State Heritage Office 61 Annual Report 2014-15 4.10 Education, Training and Promotion

Education and Training In choosing a theme that looks outward from the heritage Education is a key element in the State Heritage Office’s perspective, presentations were sought from a number of engagement and relationship with many of its stakeholders. This business sectors that are not commonly associated with having can take many forms including provision of general information a strong connection with heritage, such as real estate, mining on the regulatory process, basic concepts of heritage and and development. These were supported by the more traditional conservation, or specific advice for a particular professional group. heritage sectors of tourism and architecture. The objective of a training program or event will be consistent Having assembled a strong program that would be of relevance to with one of the Heritage Council’s aims to inform best-practice many of the State Heritage Office’s stakeholders, particular efforts conservation or to enhance the understanding and appreciation of were made to encourage a high uptake from State agencies, local heritage places. This can include training to assist decision-makers government and the wider commercial sector. For the first time, to apply heritage principles and make informed decisions through owners of State Registered places were invited to the seminar as a clear management process. guests of the Heritage Council, as part of an ongoing stakeholder engagement program. Heritage Management and Planning Seminar The final numbers participating in the seminar exceeded The annual seminar is the focus of the education program expectations, with fifty owners accepting the invitation and delivered for the Heritage Council by the State Heritage Office. This travelling in from as far afield as Geraldton, Albany and Broome. two-day event enables participants to hear from professionals, These included owners from commercial buildings, private owners and community representatives, each providing an update residences, community facilities and institutions such as the on a project, site or heritage-related process or activity. Anglican Church. The 2015 seminar was hosted by the City of Swan at the Midland Continuing a tradition of recent seminars, brief presentations were Town Hall under a theme of ‘Heritage Means Business’. It explored invited from a number of owners in a series entitled ‘My Heritage the various ways in which heritage intersects with commercial Place’. These provide an informal and very personal perspective activity, whether through adaptation to a new use, a site for on a particular place, and demonstrate the enthusiasm and generating heritage tourism, or a stimulus for localised economic dedication of owners to their special heritage place. development.

62 Heritage Council | State Heritage Office 62 Annual Report 2014-15 Education, Training and Promotion continued

This year’s group gave an insight into the range of ways in which Landgate International Fellowships owners engage with their properties for commercial outcomes; a The State Heritage Office hosted two groups of international visitors representative of the Australian Sikh Heritage Association outlined as part of a land administration and management fellowship program. a potential redevelopment around the Former Sikh Cemetery and explained some of its special values; the new owner of a derelict For the past eight years, Landgate has delivered more than 20 hotel detailed plans for its new life as a ballet school; and the land administration and management training programs under owner of an early homestead gave a passionate and lively talk on sponsorship from Australian Aid, resulting in about 200 individual the use of arts and theatre to invigorate her rural property. trainees. Australian Aid is a Division of the Department of Foreign Affairs and Trade (DFAT). Overall more than 130 people participated in the 2015 seminar and gave overwhelmingly positive feedback on its value These capacity building programs are aimed at training the future in providing information, motivation, ideas and networking leaders of land agencies from developing countries in the region opportunities for owners, professionals and those who simply have and also aimed at reinforcing the linkages between governments. an interest in heritage and its conservation. The visiting ‘Fellows’ are provided with a comprehensive overview of the management of land in Western Australia, which involves a Student Internships range of government agencies including Lands, Planning, Housing, Another way that the State Heritage Office seeks to increase the State Development, and the Metropolitan Redevelopment Authority. skill-base of the heritage industry is through student internships. During the year, a student intern undertook the following project:

■■ Comparison of Terrestrial Laser Scanning and Photogrammetric methods for the survey and 3-dimensional reconstruction of Heritage Places in and around Perth – Samuel Hendy-Taylor, Department of Spatial Sciences, Curtin University.

Above: State Heritage Office staff with visiting Fellows from Nepal, Bhutan & Cambodia (the first all-female Fellowship group)

63 Heritage Council | State Heritage Office 63 Annual Report 2014-15 Education, Training and Promotion continued

This year, DFAT requested that the Australian host organisations Western Australian Heritage Awards include in their program activities linking land matters associated The Heritage Council’s Western Australian Heritage Awards is the with Culture and Sport. The State Heritage Office was approached premier event in Western Australia’s heritage calendar. to provide visitors with an insight into the management of heritage The awards were established in 1992 by the Heritage Council in Western Australia, in particular the administration of the to acknowledge the outstanding contribution of individuals and associated land information. organisations to heritage in Western Australia. The State Heritage Office presented to groups from the It showcases excellence in revitalising heritage places, setting Philippines, and Nepal, Bhutan and Cambodia. The presentations standards for future interpretation, conservation and adaptive showcased a variety of heritage places, some of which the reuse of places on the State Register of Heritage Places. It also participants were visiting during their fellowship. Following the recognises those individuals and organisations that have been presentation, the visitors shared their experience with heritage instrumental in elevating the value of heritage, securing its place in management in their home countries. the future development of Western Australia. Another two rounds of fellowships are scheduled for spring 2015, The awards are used to promote heritage success stories through with participants from Ghana and Sri Lanka. Showcasing to the media and internal and external publications, and to engage international visitors not only helps to raise the profile of the State with heritage owners and other stakeholders such as heritage Heritage Office internationally, but also strengthens relationships professionals, local governments, heritage tourism operators, and with key government agencies like Landgate. community groups. Promotion The WA Heritage Awards are now seen as a precursor to the Under the Heritage of Western Australia Act 1990, the Heritage UNESCO Asia-Pacific Awards for Cultural Heritage Conservation, and Council is responsible for promoting public awareness of our are instrumental in showcasing WA heritage projects in the region. cultural heritage. The State Heritage Office undertakes these functions on behalf of the Heritage Council through a range of public and media events, marketing and publications, and other promotional activities.

64 Heritage Council | State Heritage Office 64 Annual Report 2014-15 Education, Training and Promotion continued

UNESCO wins for two WA heritage projects The meticulous restoration of the Cape Inscription Lighthouse Keepers’ conservation achievement. Prior to initiation of the project, the 1910 Quarters on Dirk Hartog Island, off the most westerly point of Australia, was property was in a severe state of neglect, subject to vandalism and one of two WA projects to be honoured in the 2014 UNESCO Asia-Pacific the effects of its harsh marine environment. The meticulously staged Awards for Cultural Heritage Conservation. conservation effort demonstrated a consistent respect for the constraints of The lighthouse and the restoration of the Rottnest Island World War ll the area and fragile ecology of the protected area. Coastal Defences both received Honourable Mentions, illustrating the The conservation of the coastal defence network at Rottnest Island - world-class standard of conservation work being undertaken in WA. It is the involving twelve buildings, four gun emplacements and two sets of tunnels, third consecutive year that WA heritage projects have been recognised by across four isolated locations - was an exemplary achievement in research, UNESCO since the Heritage Council began referring WA Heritage Award planning, and execution. The protection of the refurbished defensive works winning projects to the international body. has ensured the preservation of a historic asset of significant importance to The UNESCO judges said the restoration and repair of the Cape Inscription an understanding of Australia’s role in the Second World War. Lighthouse Keepers’ Quarters set new standards for heritage efforts Three WA projects are shortlisted for nomination for the UNESCO awards in Australia. Overcoming the remote setting was in itself a noteworthy following wins at the 2015 Western Australian Heritage Awards.

Background: Helicopter delivering materials to Cape Inscription Lighthouse. Photography Brendan Jackson

65 Heritage Council | State Heritage Office 65 Annual Report 2014-15 Education, Training and Promotion continued

UNESCO Asia-Pacific Awards for Cultural Heritage Review of the Heritage Awards Conservation Each year, a review of the Heritage Awards is undertaken into the In 2012, the Heritage Council negotiated with UNESCO for WA performance of existing categories, the judging process, and the Heritage Award conservation winning projects to be shortlisted timing of the awards and awards ceremony. for nomination for the UNESCO Asia-Pacific Awards for Cultural This year, the review focused on ensuring the quality of award Heritage Conservation with Heritage Council endorsement. winners continued to be at a high level, consistent with the awards This cooperation between the Heritage Council and UNESCO has becoming a precursor to the UNESCO Asia-Pacific Awards. This seen four WA heritage projects received UNESCO honourable was in response to the judges’ feedback, their decision not to mentions in the past three years, clearly showing the world-class award winners in some categories, and their difficulty of selecting standard of conservation work being undertaken in Western a clear winner as ‘outstanding’ from the strong nomination pool in Australia. The arrangement is just one of the ways that the the 2014 awards. Heritage Council, through the State Heritage Office, seeks to The review recommended: promote Western Australian heritage on a state, national and ■■ Three conservation categories of residential, non-residential international stage. and adaptive reuse be merged into one conservation and 2014 UNESCO Asia-Pacific Awards for Cultural Heritage adaptive reuse category, reducing the number of categories Conservation from 11 to eight.

Rottnest Island World War ll Coastal Defences ■■ The two ‘named’ awards that recognise the contributions Cape Inscription Lighthouse Keepers’ Quarters in Shark Bay of two long-standing Heritage Council members - the Gerry 2013 UNESCO Asia-Pacific Awards for Cultural Heritage Gauntlett Award and Professor David Dolan Award – be Conservation modified. ■■ The Gerry Gauntlett Award, which previously recognised Sailmaker’s Shed, Broome outstanding adaptive reuse projects, would be reserved 2012 UNESCO Asia-Pacific Awards for Cultural Heritage for an ‘outstanding’ conservation project, allowing the Conservation judges the opportunity to award more than one winner in William Street Revitalisation Project, Northbridge the conservation category.

66 Heritage Council | State Heritage Office 66 Annual Report 2014-15 Education, Training and Promotion continued

■■ The Professor David Dolan Award, which recognised and ■■ The increased number of nominations provided judges with encourage businesses and individuals who were new to more choice and the flexibility to choose more than one the heritage industry, be elevated to the Judges’ Award winner if they wished.

to be awarded to one outstanding nomination from the ■■ The judging panel’s decision to award fewer finalists across all categories. commendations this year was well received by nominees ■■ In order to maintain the prestige of the awards, fewer and event attendees. The general feedback was that commendations would be awarded. having fewer award winners and commendation recipients 2015 Western Australian Heritage Awards enhanced the prestige of winning a heritage award. The 2015 Western Australian Heritage Awards was held on 15 The Heritage Awards received extensive media coverage:

April in the WA Museum’s Hackett Hall Gallery. The event was ■■ 115 media appearances and interviews on the award attended by 250 guests including award finalists. finalists and winners, including interviews in The West In total: Australian, Sunday Times, and various regional and community newspapers and interview on ABC Radio and ■■ 67 nominations were received in 2015, a slight increase 6PR. on the 65 nominations received in 2014 ■■ Media coverage equated to an advertising space rate of ■■ 40 nominations were selected as finalists $213,444 (compared to $133,853 in 2014). ■■ two nominations received commendations ■■ Media coverage reached a cumulative audience of 2.88 ■■ nine nominations selected as winners (one in each million people (compared to 2.79 million people in 2014). category), with both the Gerry Gauntlett Award and the Judges’ Award: The Professor David Dolan Award were Promotion of the WA Heritage Awards is a key driver in awarded. encouraging visitors to the State Heritage Office website, with statistics showing the highest number of new visitors to the As a result of the Heritage Awards review: website occurs after the announcement of the award winners. ■■ Combining the categories to create one ‘conservation or Three WA projects - Harwood’s Cottage Café and Quindalup adaptive reuse’ category resulted in 15 nominations, of Post Office, Wanslea (Cancer Wellness Centre) in Cottesloe and which eight were selected as finalists. Albany Forts (Princess Royal Fortress), Albany - are shortlisted for nomination for the UNESCO awards following their wins at the 2015 WA Heritage Awards.

67 Heritage Council | State Heritage Office 67 Annual Report 2014-15 Education, Training and Promotion continued

The 2015 Western Australian Heritage Awards winners and commendations were: Voluntary individual contribution Heritage tourism project Winner: Dr Howard Gray of Geraldton Winner: National Anzac Centre of Albany Professional contribution Conservation or adaptive reuse of a State Registered place Winner: Dr John Taylor of Claremont Winner of the Gerry Gauntlett Award: Wanslea - Cancer Wellness Contribution by a community-based organisation Centre, Cottesloe Winner: Carnamah Historical Society and Museum The Judges’ Award: The Professor David Dolan Award Commendation: Historical Society of Cockburn Ms Norma Andrews, Harwood’s Cottage Café and Quindalup Post Contribution by a public or private organisation Office of Busselton Winner: Heritage Perth More information on the finalists and winners, including judges’ Heritage practices by a local government citations and photographs feature on the State Heritage Office Winner: City of Kalgoorlie-Boulder website. Interpretation project Winner: Albany Forts (Princess Royal Fortress) Commendation: Esperance Foreshore Interpretation Project

68 Heritage Council | State Heritage Office 68 Annual Report 2014-15 Education, Training and Promotion continued

Above: Norma Andrews. Before and after of Harwood’s Cottage Cafe. (Photograph of Ms Andrews, courtesy of the Busselton-Dunsborough Mail)

From high heels to gumboots – one woman’s mission to restore a piece of WA history When Norma Andrews finally opened Harwood’s Cottage Café after years of careful restoration work, the first person to sign her guest book was the late Heritage Councillor Professor David Dolan. So it was poetic that Ms Andrews should receive the Judges’ plan to guide the restoration work. The café was a success and Award: The Professor David Dolan Award for her outstanding effort helped her fund the remaining restoration work. Over the next few in restoring the last vestiges of the once thriving 1860s Quindalup years she restored the outdoor kitchen and government buildings, timber town. This prestigious award is not open for nominations, and adapted the barn into short term accommodation. The rather the outstanding winner is selected from the finalists across government buildings house a collection of memorabilia which has all categories. proven popular with locals and tourists. Following a long-held dream, Ms Andrews happily swapped her Ms Andrews’ story featured heavily in the media following her high heel shoes for gumboots to restore and adapted the cluster win, illustrating how heritage buildings can once again become of buildings, which were in a near ruinous state, into a popular an integral part of the community through adaptation and how café, short-stay accommodation and tourism attraction. heritage can be used as a ‘point of difference’ for businesses. The buildings are on Cave’s Road, Quindalup near Busselton. In awarding the Profession David Dolan Award, the judges It took two years of planning and work to restore and adapt the commended Ms Andrews on her tireless, conscientious and cottage into a café and to turn the paddock into gardens. She dedicated approach, saying she was an inspiration to others. was assisted with a Heritage Council grant for a conservation

69 Heritage Council | State Heritage Office 69 Annual Report 2014-15 Education, Training and Promotion continued

Promotional activities Twitter This has resulted in a steadily growing base of followers who have In June 2014, the State Heritage office launched its Twitter engaged with the State Heritage Office tweets by re-tweeting to account @StateHeritage, the Office’s first foray into social media. their followers, visiting the State Heritage Office website and links, and tweeting directly to our Twitter account. In its first full year of operation, Twitter has played a pivotal role in the State Heritage Office’s media and marketing communications, Followers and re-tweeters include: WA Museum, UNESCO Asia- allowing the Office to interact and connect with the online Pacific, Department of Premier and Cabinet, ANZAC Albany, community including the public, the media, heritage organisations Lotterywest, State Library WA, Tourism WA, Metropolitan and professionals, and State and local government departments. Redevelopment Authority, Rottnest Island, History Council WA, FACET, 720 ABC, ABC News Perth, Seven News Perth, Museum Australia, Twitter statistics to 30 June 2015: Open House Perth, National Trust WA, Tourism Council WA, Fremantle ■■ 273 followers ■■ 875 clicks through to links Prison, WA Today and Two Feet & a Heartbeat. Some of these groups ■■ 143,900 impressions or ■■ 440 retweets have large followings of between 2000 and 4000 followers. views The success of the Twitter feed has promoted the State Heritage On average, the State Heritage Office tweets once or twice each Office and Heritage Council brand, enabled the agencies to day on a variety of topics including new State heritage listings; WA become more visible as a leading heritage ‘voice’ and to connect Heritage Award finalists and winners; Heritage Grants Program; with new audiences. Heritage Management and Planning Seminar; Heritage Works; Heritage Matters eNewsletter and annual magazine and other State Heritage Office and Heritage Council projects and The State Heritage Office distributes a monthly electronic programs. In addition, events such as Open House Perth and eNewsletter via email. Launched in 2013, the Heritage Matters Heritage Perth Days; heritage-related stories and news articles eNewsletter contains a mix of news items including new additions from external sources such as the ABC radio and Metropolitan to the State Register of Heritage Places, and heritage seminars, Redevelopment Authority; and heritage-related photographs are events and incentives. The newsletter helps to further relationships also tweeted. with industry partners, such as State Governments agencies and local governments, historical and membership groups, by promoting their news and events.

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Subscriptions to the Heritage Matters eNewsletter increased The second edition was distributed to owners, State Government during the past year: agencies and local governments, and historical groups. A total of 2,500 copies were produced and an online version is available ■■ 925 subscribers, including organisations which distributed the eNewsletter to their members on the State Heritage Office website. The second edition proved very popular with some local governments, libraries, historians and ■■ 9.5% increase in subscribers on previous year individuals requesting additional copies. ■■ 17,300 total opens – the number of times the eNewsletter was opened State Heritage Office Website The State Heritage Office website is a prime vehicle for information ■■ 3,168 total clicks - the number of times that subscribers clicked through to links. and to promote the work of the Heritage Council and State Heritage Office. The eNewletter compliments the hard copy annual magazine Heritage Matters. The magazine was launched in September This year, there was an increase in visitors to the main website 2013, with the second edition published in September 2014. with more than 48,379 visits, or sessions, recorded (compared to 47,300 last year. When combined with visits to the inHerit and The magazine has five objectives to: inContact webpages, the total number of visitors was 130,000 ■■ promote successful conservation and adaptation projects compared to 115,000 last year. ■■ illustrate the variety of projects receiving funding through the The increase is due to higher usage of inHerit and traffic driven to Heritage Grants Program the site from Twitter and Heritage Matters eNewsletters. ■■ explain the significance of and why places are included in The project to make the website ‘W3C 2.0 Accessibility’ compliant the State Register to the AAA-rating level was completed this year. Achieving this ■■ celebrate the work of the WA Heritage Award winners compliance ensures that all visitors to the website will be able to ■■ inform stakeholders of the work of the State Heritage Office access content, and that content is optimised for visitors using and the Heritage Council. assistance tools such as screen-readers. This high quality magazine is a keepsake for owners of newly Work is now underway to optimise website content for viewing registered places and Heritage Award winners, and is the type of on mobile and tablets, with website statistics showing more than product that has a long ‘shelf life’ that stakeholders are happy to 20 percent of visitors access the website from mobile platforms. promote to a wider audience.

71 Heritage Council | State Heritage Office 71 Annual Report 2014-15 Education, Training and Promotion continued

Given its popularity, priority will be given to developing a mobile Media engagement responsive design for inHerit. It is anticipated that the inHerit The State Heritage Office works closely with the media to promote mobile responsive designs will be completed next year, allowing heritage, the State Register of Heritage Places, and the activities visitors to view inHerit pages more easily on their mobiles and and responsibilities of the Office and the Heritage Council. This tablets. proactive media strategy is a key activity for the Office and Welcome Pack for new owners compliments the other promotional and stakeholder engagement The State Heritage Office neared completion of a Welcome Pack tools. for owners of newly registered places and those buying places Media exposure highlights include: already included in the State Register of Heritage Places. ■■ coverage of the conservation work on the Warders’ The pack includes information on the history of the place, Cottages in Fremantle

assistance for owners, available grants, developing heritage ■■ national television coverage of the State Registration of the places, maintenance, insurance, and marketing heritage Metropolitan Sewerage Vents businesses. Owners will also be provided with a certificate ■■ prime coverage of the winner of the Professor David Dolan celebrating their place being included in the State Register of Judges’ Award on the cover of the Sunday Time’s HOME Heritage Places. Magazine The development of the pack also resulted in the publication of a ■■ A regular segment on 6PR’s The Way We Were. heritage grants brochure that outlines the Heritage Grants Program and a webpage that details a range of financial assistance to owners offered by Commonwealth, State and local government agencies, and private organisations. The State Heritage Office will begin distributing the Welcome Pack next year.

72 Heritage Council | State Heritage Office 72 Annual Report 2014-15 Education, Training and Promotion continued

Metropolitan Sewerage Vents (1911-1930) The State heritage listing of one of the most quirky and unusual mementos of the history of Perth – ornate sewerage vents – provided a perfect opportunity to engage with the public through the media. The nine to 15 metre-tall pipes are believed to be the only ones of their type to be State heritage- listed in Australia. The six decommissioned vents, located in East and West Perth, Highgate and Northbridge, were originally designed to dispel noxious odours from the sewerage system. Sometimes referred to as ‘sink pipes’, they were constructed between 1911 and 1930 and have a decorative circular ornate cast iron bases with fluting and moulding containing the letters M S (Metropolitan Sewerage). The vents were included on the State Register of Heritage Places because they are an important visible remnant of the earliest phase of Perth’s deep sewerage system which was a significant milestone in the development of Perth as a modern city. The vents join other sewerage infrastructure already on the State Register including the Lincoln Street Ventilation Stack in Highgate. Now a largely forgotten piece of Perth’s sewerage system, the vents are valued by people who live and work near them as an attractive collection of quirky ‘street furniture’. The State Heritage Office was put on the scent of the so-called ‘stink pipes’ following the re- discovery of one vent by the Assessment and Registration Director, while driving with her son. Her son then discovered the second vent. The heritage-listing of the vents provided a good opportunity to illustrate to the public that heritage is not just about buildings or parks, but all manner of places that help tell the story of the State’s development and history. The listing’s quirky nature was perfect fodder for media outlets with the vents receiving Statewide and national coverage through Channel 7’s Sunrise program, The West Australian, ABC Drive and Statewide radio, Hit 92.9FM, Daily Telegraph, and Townsville Bulletin. The State Heritage Office Director and her son were interviewed on Sunrise which gave a public face to the Office, and showed how young people can be engaged with heritage. In addition, there was a ‘call to action’ for the public to help to find more vents, possibly located in Fremantle, which ignited calls to one radio station while another held a competition for ‘best headline’. The media coverage resulted in 24 appearances in various media outlets with a cumulative audience of 1,184,030 and advertising space rate of $201,265. Above: Heritage Minister Albert Jacob with Jamie O’Connor at the Hyde Park vent. Photo Michael O’Brien, The West Australian

73 Heritage Council | State Heritage Office 73 Annual Report 2014-15 Education, Training and Promotion continued

Heritage tourism ■■ in-kind sponsorship of the Western Australian Royal The Heritage Council and the State Heritage Office continued Historical Society Affiliates Conference to promote heritage tourism as outlined in the Heritage Tourism ■■ ongoing inclusion of heritage tourism category in the Strategy. Western Australian Heritage Awards. The Office aimed to raise the profile of heritage tourism as a viable The sponsorship of Heritage Perth’s Heritage Perth Days and niche market and, through visitations, to promote the ongoing Open House Perth were particularly successful this year, with the conservation of WA’s built heritage. State Heritage Office negotiating to have State Registered places During the year, partnerships were maintained with the Tourism identified in both programs.

Council WA, the Forum Advocating Cultural and Ecotourism ■■ Perth Heritage Days attracts more than 40,000 participants (FACET), National Trust, Heritage Perth, Museums Australia (WA) each year, providing the wider community with not only and Open House Perth to assist in achieving these goals. access to, but also the stories behind, Perth’s built heritage. Highlights include: The program is included in a liftout published in The West Australian. Along with a column by the Heritage Council ■■ Heritage Council Heritage Plaques Program Chair Marion Fulker, a State Registered place logo identified ■■ sponsorship of the Tourism Council Western Australian State heritage-listed places open to the public. Tourism Awards ■■ Open House Perth celebrates great architecture and design ■■ sponsorship of Heritage Perth’s Heritage Perth Days with an exciting program of destination tours, events and ■■ sponsorship of Open House Perth talks held over one weekend each year and attracting

■■ promotion of National Trust’s Western Australian Heritage 29,500 people. Each State Registered place, featured on Festival the Open House Perth website, links through to its inHerit

■■ promotion of Australian Heritage Week entry on the State Heritage Office’s website.

■■ in-kind sponsorship of the Museums Australia (WA) State Conference

74 Heritage Council | State Heritage Office 74 Annual Report 2014-15 Education, Training and Promotion

Education, Training and Promotion continued

Heritage Council Plaques Program 4.11 Ministerial support In 2014, the Heritage Council reintroduced its Heritage Plaques Program to recognise and celebrate places that are entered in the The management of heritage properties continues to be an State Register of Heritage Places. important issue within the community. The State Heritage Office and the Heritage Council play an important role in providing advice The plaques play a pivotal role in telling the stories surrounding and information to the State Government and the Minister for State Registered places, promoting heritage tourism and Heritage. encouraging community engagement with our heritage places. During the year, the State Heritage Office received and In 2015, 21 places were chosen to receive a plaque including completed 166 requests from the Minister for Heritage for briefing Fremantle Prison, Hale School (fmr), Heathcote Hospital, Caves notes, advice on parliamentary questions, and draft replies to House, Fermoy House (fmr), Government Buildings Kalgoorlie and correspondence. five WA Heritage Award winning projects. The places receiving plaques were chosen by the Heritage Council based on their significance, high visibility and prominent location. The stainless steel plaques are individually tailored to the place and includes the following information:

■■ the State Registered place name

■■ a summary of its Statement of Significance

■■ State Registered place number To supplement the physical plaques, a virtual plaque for use on the websites has also been developed and is available for owners of State Registered places.

75 Heritage Council | State Heritage Office 75 Annual Report 2014-15 5.0 Significant Issues Impacting the Agency

The cultural heritage embodied in the more than 24,000 historic places identified across Western Australia in heritage lists and inventories is a valuable asset that makes a significant contribution to the economy, the environment, and our community’s sense of place and quality of life.

In recent years, we are seeing an increasing preparedness on Maintaining and adaptively reusing our heritage places makes the part of owners to embrace the potential of heritage places. a significant contribution to sustainability. There are clear This has enabled the Heritage Council and the State Heritage environmental benefits in leveraging the embodied energy of extant Office to work collaboratively on numerous projects that have, buildings, and reducing waste and the energy inputs required and will deliver, revitalised heritage assets, meet owners’ and the for new materials and transport. This also serves to maintain community’s contemporary needs and deliver world-class heritage the demand for the specialist services – professional, trades outcomes. and materials – required to manage and care for these places. Some of these, such as the William Street Revitalisation Project Complementary sectors of the economy such as hospitality, and conservation of the Cape Inscription Lighthouse Keepers’ tourism and other arts and cultural activities that employ and Quarters on Dirk Hartog Island in Shark Bay have been recognised engage many thousands of Western Australians also benefit from internationally by UNESCO as demonstrating best practice in strategies to make the most of our heritage estate. conservation and adaptive reuse. While maintaining and sensitively adapting our heritage places The need to address disused and under-utilised heritage places promotes sustainability, the environment poses numerous risks in State and local government ownership has been recognised, through natural disasters and the effects of climate change. It is with the commitment by the Government to a $4 million Heritage essential that these risks are recognised and understood so that Works Heritage Revolving Fund – the first of its kind in Australia. strategies can be developed to respond and mitigate the risk of Heritage Works will strategically invest in conservation works loss of important heritage assets. and prepare properties for reactivation through new uses and Population growth, or conversely, decline in some areas, puts ownership. In addition to showcasing best practice in the pressure on our heritage places – the former creates an imperative conservation and reactivation of heritage places, the Heritage to develop, while the latter points to the lack of need or resources Works business model and focus will ensure proceeds from sales to maintain heritage places. and leases will replenish the fund for future projects.

76 Heritage Council | State Heritage Office 76 Annual Report 2014-15 Significant Issues Impacting the Agencycontinued

The need to constrain urban sprawl is well recognised. Changing open, transparent, simple to operate and understand, and reflects demographics, housing preferences and a focus on densification best practice in the recognition and care of heritage. The Heritage around established and serviced communities make our heritage Council will work closely with the Government to ensure this is areas a natural focus for revitalisation and development. Managing delivered. our heritage places through change requires visionary solutions Our familiar landmarks, public buildings, gathering places, main enabled by a modern statutory, regulatory and policy framework. streets and neighbourhoods lay the foundation of the community’s The State Cultural Heritage Policy, the first of its kind in Western sense of place and well-being. The community expects that all Australia, was adopted by the State Government in February levels of government make a significant contribution to maintaining 2011. The policy observes that all government agencies and our heritage places – both those in public and private ownership. local governments have a responsibility in recognising, promoting As the economic cycle and competing demands for services and protecting our cultural heritage. This provides a framework constrain public resources, it is essential to engage and activate for the Heritage Council to promote the inclusion of heritage the private sector where opportunities exist through a balance of considerations as an integral component of key planning strategies incentives – financial, technical and statutory – to maintain heritage and processes, and the opportunity to work with State agencies assets as a vibrant part of the economy and community. and local governments to improve heritage planning practices. The Heritage Council and the State Heritage Office are committed Working within this environment requires contemporary legislation. to actively addressing all of the above factors in carrying out our The State Government has committed to introduce to Parliament business over the next few years. a new modernised Heritage Bill that will deliver legislation that is

77 Heritage Council | State Heritage Office 77 Annual Report 2014-15 6.0 Agency Performance – Outcomes, Services, Key Performance Indicators

6.1 Outcomes, Services and Key Performance Indicators Relationship to Government Goals The Heritage Council aims to conserve cultural heritage places in Western Australia for the benefit of present and future generations. The State Heritage Office delivers this outcome through the provision of quality advice and support to the Heritage Council. This outcome is aligned to the higher-level Government goal of protecting and enhancing the unique West Australian lifestyle, as well as ensuring sustainable environmental management and supporting outcomes based service delivery. Heritage Council State Heritage Office

Government Goal Government Goal Social and Environmental Responsibility: Social and Environmental Responsibility: Ensuring that economic activity is managed in a socially and Ensuring that economic activity is managed in a socially and environmentally responsible manner for the long term benefit of the environmentally responsible manner for the long-term benefit of the State. State.

Desired Outcome Desired Outcome Conservation of cultural heritage places in Western Australia for the Quality advice and support to the Heritage Council of Western benefit of present and future generations. Australia and the Minister for Heritage to promote and deliver the conservation of cultural heritage places in Western Australia, for the benefit of present and future generations.

Service Service Cultural Heritage Conservation Services. Cultural Heritage Conservation Services on behalf of and under the direction of the Heritage Council of Western Australia.

78 Heritage Council | State Heritage Office 78 Annual Report 2014-15 Outcomes, Services and Key Performance Indicators continued

Cultural heritage conservation services provided by the Heritage ■■ develop the role of public authorities in conserving and Council and supported by the State Heritage Office include: managing heritage places

■■ establish and maintain a comprehensive heritage register ■■ provide financial assistance and other conservation incentives ■■ provide conservation advice on development referrals and other relevant matters ■■ provide publications, seminars and other promotional activities.

Service Summary Expense 2011-12 2012-13 2013-14 2014-15 2014-15 Variance Budget Variance Actual Note Actual Actual Actual Target Actual to Actual 2014-15 2013-14 to (000s) (000s) (000s) (000s) (000s) (000s) 2014-15 (000s) Cultural Heritage Conservation 7,107 7,008 7,408 7,987 5,555 2,432 1,853 1, 2 Services – Heritage Council Cultural Heritage Conservation - - - - 6,454 (6,454) (6,454) 3 Services – State Heritage Office TOTAL (for comparative purposes) 7,107 7,008 7,408 7,987 12,009 (4,022) (4,601) 4 1. Actual Heritage Council expenditure in 2014-15 is below budget due to the transfer of operations and associated budgets to the new Department of the State Heritage Office. 2. Actual Heritage Council expenditure in 2014-15 is below actual expenditure 2013-14 due to the transfer of operations and associated budgets to the new Department of the State Heritage Office. 3. On 1 July 2014, after the release of the 2014-15 Budget Papers, the Department of the State Heritage Office was created as a separate entity to the Heritage Council of Western Australia, therefore no comparative prior budget or expenditure is available. 4. Total spend across the two agencies has been provided for comparative purposes. The variance between total budget and total actual between the two agencies relates to a value of over $1.7 million provided in the mid-year review for grants carryover, increased Resources received free of charge and in relation to the Heritage Works program, $750k of which remains unspent, as well as an additional $3.1 million Services provided free of charge relating to the transfer between the agencies.

79 Heritage Council | State Heritage Office 79 Annual Report 2014-15 Outcomes, Services and Key Performance Indicators continued

Key Performance Indicators As a result of the creation of the new department, the Heritage Council and State Heritage Office were required to adopt a new set of key performance indicators to provide a more comprehensive measure of the each individual agency’s efficiency and effectiveness in the delivery of cultural heritage services. In 2014-15, the State Heritage Office and Heritage Council conducted a review of the existing 2013-14 Heritage Council outcomes structure and key performance indicators to reflect the distinction between the activities, and desired results, of the two now separate agencies. The review resulted in a decision to maintain the existing indicators and allocate them to the relevant agency, as well as the decision to create two new effectiveness indicators for the State Heritage Office. The following table describes the existing and new indicators, as well as the agency now responsible for each. Existing Key Effectiveness Indicators Measure Responsibility Extent to which heritage places identified as having This indicator illustrates the success of the Heritage Heritage Council potential State significance have been assessed. Council in fulfilling a key function – place assessments - over time, within the scope of factors in its control. Extent to which development approvals issued for This indicates the extent to which a key function – Heritage Council registered places are consistent with the Heritage development advice – is given affect to by decision- Council of Western Australia’s advice to decision-making making authorities. authorities. Extent to which grant aid leverages additional investment This indicates the extent to which the grant programs Heritage Council in conservation projects. leverage investment in conservation activity. New Key Effectiveness Indicators Measure Responsibility The Heritage Council of Western Australia’s satisfaction This indicates the Heritage Council’s satisfaction in State Heritage Office with the services provided by the Department of the relation to the provision of quality and timely information, State Heritage Office communications and support provided by the State Heritage Office. The Minister for Heritage’s satisfaction with the services This indicates the Minister for Heritage’s satisfaction in State Heritage Office provided by the Department of the State Heritage Office. relation to the provision of quality and timely information, communications and support provided by the State Heritage Office.

80 Heritage Council | State Heritage Office 80 Annual Report 2014-15 Outcomes, Services and Key Performance Indicators continued

Existing Key Efficiency Indicators Measure Responsibility This illustrates a central component of wastage in a key Incidence of preliminary reviews proceeding to full Heritage Council process to drive behaviour towards assessment but resulting in decisions not to recommend Heritage Council accuracy in preliminary assessments, and keeping interim registration. wastage low. Average cost per place of maintaining the Heritage Illustrates performance of a key function. State Heritage Office Register. Average cost of development referrals. Illustrates performance of a key function. State Heritage Office This expresses administration cost as a cents-in-the- Average cost of administering grants (per grant dollar). State Heritage Office dollar ratio.

81 Heritage Council | State Heritage Office 81 Annual Report 2014-15 Outcomes, Services and Key Performance Indicators

Outcomes, Services and Key Performance Indicators continued

Certification of Key Performance Indicators – Heritage Council We hereby certify that the performance indicators are based on proper records, are relevant and appropriate for assisting users to assess the Heritage Council of Western Australia’s performance, and fairly represent the performance of the Heritage Council for the financial year ended 30 June 2015.

Anne Arnold Christopher Johnson Deputy Chair Chief Finance Officer Heritage Council of Western Australia Heritage Council of Western Australia 27 August 2015 27 August 2015

82 Heritage Council | State Heritage Office 82 Annual Report 2014-15 Outcomes, Services and Key Performance Indicators continued

Key Effectiveness Indicator – Heritage Council Key Effectiveness Indicators – Heritage Council 2012-13 2013-14 2014-15 2014-15 Variance Actual Actual Target Actual Target to Actual 2014-15 Extent to which heritage places identified as having potential State significance 75.4% 75.8% 76% 76.5% 0.5% have been assessed. Extent to which development approvals issued for registered places are consistent with the Heritage Council of Western Australia's advice to decision 99.7% 100% 100% 100% 0% -making authorities. Extent to which grant aid leverages additional investment in conservation projects. 2.7:1 5.7:1 2:1 2:1 0 Key Efficiency Indicator – Heritage Council Key Efficiency Indicators – Heritage Council 2012-13 2013-14 2014-15 2014-15 Variance Actual Actual Target Actual Target to Actual 2014-15 Incidence of preliminary reviews proceeding to full assessment but resulting in 6.5% 6.3% 6.5% 6.4% 0.1% decisions not to recommend interim registration.

83 Heritage Council | State Heritage Office 83 Annual Report 2014-15 Certification of Key Performance Indicators – State Heritage Officecontinued

Certification of Key Performance Indicators – State Heritage Office

We hereby certify that the performance indicators are based on proper records, are relevant and appropriate for assisting users to assess the Department of the State Heritage Office’s performance, and fairly represent the performance of the State Heritage Office for the financial year ended 30 June 2015.

Graeme Gammie Christopher Johnson Executive Director Chief Finance Officer Department of the State Heritage Office Department of the State Heritage Office 27 August 2015 27 August 2015

84 Heritage Council | State Heritage Office 84 Annual Report 2014-15 Certification of Key Performance Indicators – State Heritage Officecontinued

Key Effectiveness Indicators – State Heritage Office Key Effectiveness Indicators – State Heritage Office 2014-15 2014-15 Variance Note Target Actual Target to Actual 2014-15 The Heritage Council of Western Australia’s satisfaction with the services provided by the 75% 88.3% 13.3% 1,2 Department of the State Heritage Office. The Minister for Heritage’s satisfaction with the services provided by the Department of the State 75% 92% 17% 1,2 Heritage Office. 1. As this is a new indicator, no prior year comparisons are available. 2. Due to the number of successes achieved over 2014-15, particularly in relation to the establishment of the new department, commencement of the Heritage Works program and progress towards integration of Fremantle Prison, satisfaction levels for both the Heritage Council and Minster are higher than anticipated. Key Efficiency Indicators – State Heritage Office Key Efficiency Indicators – State Heritage Office 2014-15 2014-15 Variance Note Target Actual Target to Actual 2014-15 Average cost per place of maintaining the heritage register. $169 $71 $98 1 Average cost of development referrals. $938 $1271 ($333) 2 Average cost of administering grants (per grant dollar). 19c 15.5c 3.5c 3 1. Efficiencies created through new system developments, such as inHerit, and increasing awareness of these, have continued to reduce the actual average cost of maintaining the register. 2. The increase in the average cost per development referral relates to the decrease in the number of referrals received during 2014-15 as well as a number of complex and State significant projects managed throughout the year. 3. The average cost of administering grants is impacted by the Goldfields Earthquake Restoration Fund. With the final commitments allocated in 2014-15 this has resulted in a lower than anticipated average cost of administration per grant dollar in 2014-15.

85 Heritage Council | State Heritage Office 85 Annual Report 2014-15 6.2 Employees and staffing policies

Employment and Industrial Relations Australia, including the oversight of over 1,300 State registered Heritage Councilors and Committee Members are engaged under places. As a group, they provide operational support to the the Heritage of Western Australia Act 1990. There is no FTE Heritage Council. associated with their positions. In 2014-15, with the creation of Workforce and Diversity Plan 2014-19 the new department, all 31 FTE were transferred from the Heritage The State Heritage Office Workforce and Diversity Plan (the Council to the State Heritage Office. Plan) acknowledges the environmental influences, objectives State Heritage Office staff are employed under the Public Service and priorities of the Heritage Council Strategic Plan 2014-2018 Award 1992 and Public Service and Government Officers General and works to continue to attract and build our internal workforce Agreement 2014. capacity to deliver on those strategic objectives. No industrial disputes were recorded during 2014-15. Relevant, achievable and measurable actions across five strategic The following table provides a breakdown of the categories of staff areas: recruitment; retention; building workforce capacity; employment as at 30 June 2015 in comparison with prior years. rejuvenating organisational culture; and increasing workforce diversity, are detailed in the Plan. Staff Profile (as at 30 June 2015) The Plan supports the Public Sector Commission’s Strategic Agency Heritage Council State Directions for the Public Sector Workforce 2009-2014, and as Heritage such provides strategies in which to attract and maintain a skilled Office Year 2012 2013 2014 2015 workforce. Total FTE 28 29 29.4 29 The Plan demonstrates commitment to equal opportunity Total Head Count 31 32 32 31 principles according to the Equal Opportunities Act 1984, and Perm Head Count 24 29 27 29 recognises that all people, regardless of age, gender, disability and Contract Head Count 7 3 5 3 cultural background, have skills, qualifications, experience and Part time Head Count 7 3 3 4 attitudes valuable to our agency. Staffing policies Diversity elements are included and integrated across initiatives to The State Heritage Office values its workforce highly. The support a workforce representative of the community we serve. achievement of agency goals depends on the quality of service All staff share responsibility and accountability for the delivered by staff. This small team of 31 are responsible for the implementation and success of the Plan. provision of efficient and effective heritage services across Western

86 Heritage Council | State Heritage Office 86 Annual Report 2014-15 Employees and staffing policiescontinued

Hunt’s Wells Group, Cunderdin to Kalgoorlie (1864) A series of field trips to assess 26 well locations between Cunderdin and Field assistants were also given opportunities for extra training in the Kalgoorlie for possible inclusion in the State Register of Heritage Places devices used to digitally record site features. Feedback from staff was provided valuable fieldwork experience for State Heritage Office staff used to improve Safety Protocols and fieldwork methods. across the department. Another result of these reviews was the recognition that extra training was The wells were believed to have been established by Charles Cooke Hunt, needed for State Heritage Office staff, and opportunities were provided a British surveyor and explorer. Hunt’s aim was to forge a pastoral track for staff to develop their skills in regional driving, remote first aid and into the state’s interior and also seek out the fabled ‘inland sea’. photography. As a result the Office is in a stronger position to locate and The ‘wells’ actually comprise a range of structures including stone wells, assess heritage places in remote areas of the State. The assessment dams, soaks and converted Aboriginal gnamma holes. The majority of documentation for Hunts Wells Group will soon be sent to stakeholders for the water sources are still located within reserves managed by the State comments on the proposed inclusion of the place on the State Register. Government. Tracking down the location of the ‘wells’ involved months of GIS (Graphic Information Systems) work that included researching early maps, government gazettes and Hunt’s original journals. Site visits were grouped into four trips along the historic route. For both ease of recording and safety reasons, the Senior Heritage Officer for the project was accompanied by one or more field assistants. Field assistants were drawn from other divisions within the State Heritage Office so they could learn more about the assessment process and to gain experience undertaking fieldwork in remote regional areas. This is consistent with an overall agency strategy to provide professional development and secondment opportunities to staff. The fieldwork provided a number of challenges, including land access to remote locations, locating wells lost in the bush, as well as environmental conditions that ranged from intense heat to storms and flash floods. A particularly memorable incident included walking back to the car after looking for a lost well to find the vehicle surrounded by cattle. In order to protect field workers and conduct work safely, the Assessment & Registration division activated a pre-trip Safety Protocol that includes a Field Trip Plan and Risk Assessment, contact lists, into-field safety briefings, access maps and dust-off meetings to review results. Above: Senior Heritage Officer Moss Wilson investigating Moorine Well, Yilgarn

87 Heritage Council | State Heritage Office 87 Annual Report 2014-15 Employees and staffing policiescontinued

Training and development Planned activities are linked to addressing development needs, Department wide development initiatives are strategically while expanding skills to support strategic objectives. developed by the Corporate Executive group to ensure: Individual development activities to improve practice and for

■■ compliance and safety specific role development in 2014-15 include:

■■ the delivery of contemporary best practice, professional ■■ Best practice in managing heritage places

services ■■ Excel data analysis

■■ strategic initiatives are supported. ■■ Influencing without the power card

The department maintains high levels of compliance training ■■ Time management

relating to diversity awareness (79 percent) and accountable and ■■ Leading and managing teams ethical decision making (93 percent). All staff have conducted ■■ Writing for the web record keeping training. Other examples of compliance training ■■ Writing for government include FOI, records management, key word classification, grievance officer and FBT. These support broader agency ■■ Presenting to pursued and influence compliance efforts at an individual level. ■■ Twitter for professionals Health and safety training was a focus again for 2014-15. Given ■■ Perth and Peel at 3.5 million the current strategic objective to map remote places, training ■■ WA alterations and additions protocol for energy efficiency

included defensive driver training, remote driver training and ■■ NCC information seminar remote first aid. ■■ Museums Australia Western Australia State Conference Another focus for 2014-15 was on how we serve or customers. During the year, our employees participated in over 145 training To ensure best results from the training, customised group activities. development sessions were developed and delivered on the topics of customer service training, difficult customer training, and Additionally, a ‘scholarship’ type program was introduced to stakeholder consultation training. allow participation in higher cost activities. This is delivered on a competitive basis, with applicants having to detail not just their All staff participate in a formal individual development process. In own potential learning and development, but how this can benefit this, staff drive their own development paths in consultation with the wider team. line mangers and in relation to demonstrated performance.

88 Heritage Council | State Heritage Office 88 Annual Report 2014-15 Employees and staffing policiescontinued

Resources earmarked to support this workforce training The new values are: development are detailed in the annual State Heritage Office Professionalism Business Plan. For efficient management, resources are allocated ■■ We are proficient, competent and reliable in all that we do. on a personal basis to fund initiatives stemming from the individual We value excellence and act with respect and integrity at all performance development program, as well as on a department- times. wide basis for cross-branch or agency wide initiatives. Accountability Flexible workplace ■■ We practice fair and ethical decision making. We explain State Heritage Office staff enjoy flexible working arrangements things openly and take responsibility for our decisions and to allow a life balance, including flexible start and finish times, actions. flexidays, job share and part-time arrangements and a family friendly workplace. Based on staff interest, a key area of focus for Ingenuity 2014-15, and going into the future, is the need for flexibility within ■■ We take the lead in developing new and innovative ways of the workplace. With 13 percent of staff either on maternity leave, working. or working part time for family care reasons, this is essential to Collaboration maintaining the existing highly functional team. ■■ We work together, and with our stakeholders, to promote Healthy Workplace good heritage outcomes. The State Heritage Office delivers wellness initiatives to staff Helpfulness to deliver a healthy and safe workplace including ergonomic ■■ We always seek to be helpful. We provide valued and timely assessments, flu vaccinations, glasses subsidies, safety and first service, respecting that our customers have individual aid equipment and a confidential employee assistance program. needs. Values Fun With the creation of the new department, staff worked together to ■■ We are serious about what we do, but aim to have fun develop a new set of values specific to the State Heritage Office, on the journey. We support each other and celebrate our which were also adopted by the Heritage Council. These are noted successes. in all relevant publications, including the Induction Manual, Code of Conduct, Business Plan and Strategic Plan, as well as being promoted through action across the agency.

89 Heritage Council | State Heritage Office 89 Annual Report 2014-15 Employees and staffing policiescontinued

Staff felt that ‘fun’ was an important addition to the values The State Heritage Office Corporate Executive also works because, as a small agency, it is important to support each other closely with the staff’s social committee to promote activities. For and celebrate our successes. example, the staff Christmas function is always combined with a These values are implemented in a range of activities including heritage-related or group-bonding activity. This year, the lunch was training, development, and encouragement for staff to share their preceded by a heritage-themed city scramble. experiences and successes with the Office. Other Social Club activities include:

For example, monthly staff meetings are hosted by each division ■■ Teams participating in corporate lunchtime sports including on a rotating basis. The hosting division provides an overview petanque, shuffleboard and croquet

of their work, major projects undertaken and achievements ■■ City of Perth Quiz Night highlighted. To inject ‘fun’ into the meetings, divisions are ■■ Charity morning teas (including Australian Red Cross Big encouraged to adopt a theme such as celebrating the anniversary Cake Bake) of the Office moving into the Bairds Building or ‘award-winning’ ■■ Melbourne Cup lunch in the boardroom (BYO food) achievements. This hosting opportunity also provides staff with valuable experience in how to chair meetings, public speaking and ■■ Casual Fridays, with gold coin donations provided to presenting on topics in an engaging and informative way. charities including Cyclone Pam Appeal and Dry July. Staff are also encouraged to nominate and host morning teas or Staff are also encouraged to develop industry networks with many ‘lunch box’ discussions. For example, the State Heritage Office officers, in their own personal capacity, members, or serve on celebrated the international GIS (Geographic Information Systems) committees of, industry-related groups, including the Australia day for the first time in November 2014. The informative morning ICOMOS Advocacy Working Group (AWG) and Statutes Working tea, initiated by our Land Information Officer, involved updates on Group (SWG), and international ICOMOS legal committee. the latest developments in GIS and adventurous stories from Office Policies staff about their experience with GIS in the field. In collaboration All human resource policies are available to staff through the with the Department of Planning, another GIS day event is being intranet and are reviewed regularly with staff input. planned for 2015 with attendees from a number of government agencies. Since 2005, more than 700 GIS Day events have been held in 74 countries around the world.

90 Heritage Council | State Heritage Office 90 Annual Report 2014-15 Employees and staffing policiescontinued

Risk Management Workers Compensation Following the significant maturing in risk management practice The Heritage Council and State Heritage Office comply with the in 2013-14, with the first Heritage Council and State Heritage Occupational Safety and Health Act 1984. Through diligent risk Office Risk Management Policy and Process, and Business management and the proactive provision of a safe and healthy Continuity Plan adopted, as well as a full operational and strategic working environment, workers compensations claims can be risk review, risk management has firmly established itself in the minimised. forefront of all planning. The ongoing review plan initiated has The agencies were again successful in this regard with no created a responsive risk management process based on relevant compensation claims recorded during the year. There were no information, obtainable through an up-to-date risk management outstanding workers compensation claims from a prior period. system. All strategic risks are individually reviewed by the Heritage Council once per annum, with a full strategic risk review also conducted once per annum.

91 Heritage Council | State Heritage Office 91 Annual Report 2014-15 7.0 Financial Disclosures, Governance and Legal Compliance

7.1 Financial Disclosures and Capital Works Capital projects completed The development of a new business system commenced in Pricing Policies of Services Provided 2011-12. The system was completed in January 2015, with The State Heritage Office charges for goods and services costs incurred in relation to this project totaling $1,741,413. rendered, including charges on behalf of the Heritage Council, This includes: on a full or partial cost-recovery basis for: ■■ $160,815 in 2011-12

■■ ■■ the delivery of the Heritage Management and Planning $640,946 in 2012-13 Seminar ■■ $766,038 in 2013-14

■■ ■■ Freedom of Information requests $173,614 in 2014-15

■■ inclusion in inContact, our online directory of heritage In 2014-15, this asset was transferred from the Heritage Council to specialists. the State Heritage Office The fees and charges are determined in accordance with ‘Costing and Pricing Government Services: Guidelines for Use by Agencies 7.2 Governance Disclosures in the Western Australian Public Sector’ published by Treasury. Ministerial Directives Current fees and charges are available on our website. The Heritage Council and State Heritage Office received no Capital Works Ministerial Directives under section 6(2) of the Heritage of Western Australia Act 1990 in 2014-15. Capital projects incomplete The Heritage Council and State Heritage Office received no The Heritage Council has $279,071 capital projects incomplete Ministerial Directives under section 3(2)(b) of the Heritage of in relation to Heritage Works’ projects. Western Australia Act 1990 in 2014-15. The State Heritage Office has no capital projects incomplete.

92 Heritage Council | State Heritage Office 92 Annual Report 2014-15 Governance Disclosures

Governance Disclosures continued

Enabling Legislation The Heritage of Western Australia Act 1990 is the enabling legislation for the Heritage Council of Western Australia. The Heritage Council was established under section 5 of the Heritage of Western Australia Act 1990. The Public Sector Management Act is the enabling legislation for the Department of the State Heritage Office. Heritage Council and Committee Remuneration The remuneration and allowances paid to Council and Committee Members are determined by the Governor based on a recommendation by the Minster for Public Sector Management. Name Position Period of Board Member Committee Gross membership Annual Fee Member Sitting Fee Remuneration $ $ $ 13/03/2009- Mrs Marion Fulker* Chair $22,228 - $22,228 30/06/2017 01/01/2008- Mrs Anne Arnold Council & Committee Member $8,672 $3,770 $12,442 31/12/2017 07/07/1992- Mr Philip Griffiths Council & Committee Member $8,672 $3,670 $12,342 31/12/2017 22/06/2009- Mr David Heaver Council & Committee Member $8,672 $2,290 $10,962 01/03/2017 18/01/2010- Mr Lloyd Clark Council & Committee Member $8,672 $1,780 $10,452 31/12/2017 12/12/2010- Ms Nerida Moredoundt Council & Committee Member $8,672 $850 $9,522 31/12/2017 18/04/2011- Professor John Stephens Council & Committee Member $8,672 $1,950 $10,622 31/12/2017 01/01/2014– Mr Bradley Pettit Council & Committee Member $8,188 $1,860 $10,048 31/12/2017 15/12/2014- Ms Alice Steedman Council & Committee Member $4,035 $850 $4,885 31/12/2017

93 Heritage Council | State Heritage Office 93 Annual Report 2014-15 Governance Disclosures continued

Name Position Period of Board Member Committee Gross membership Annual Fee Member Sitting Fee Remuneration $ $ $ 01/01/2015– Ms Renee Gardiner Committee Member - $680 $680 30/06/2017 07/07/2012- Ms Jennifer Marschner Committee Member - $1,870 $1,870 30/06/2017 01/07/2012- Mr Antony Ednie-Brown Committee Member - $1,870 $1,870 30/06/2017 01/07/2012- Dr Fiona Bush Committee Member - $1,700 $1,700 30/06/2017 22/07/2012- Mr Gerald Major Committee Member - $1,530 $1,530 30/06/2017 07/07/2013- Mr Chris Antill Committee Member - $1,530 $1,530 30/07/2017 22/07/2013- Mr Peter Woodward Committee Member - $1,700 $1,700 30/06/2017 22/07/2013- Dr Sue Graham-Taylor Committee Member - $1,870 $1870 30/06/2017 *Mrs Fulker served on the Heritage Council from 10/11/2005 to 12/03/09 prior to being appointed Chair.

94 Heritage Council | State Heritage Office 94 Annual Report 2014-15 Governance Disclosures continued

Contracts with Senior Officers Verbal complaints can be taken over the telephone or in person. Requirement under Treasurer’s Instruction (TI) 903 Written complaints by letter or email will be forwarded to the Director Business Services for an acknowledgement letter or At the date of reporting, no senior officers, or firms of which senior phone call to indicate receipt of a written complaint within five officers are members, or entities in which senior officers have working days and include information on the process and contact substantial interests, had any interests in existing or proposed information. A full written response can be expected within five to contracts with the Heritage Council. 30 working days, depending on the complexity of the complaint. At the date of reporting, no senior officers, or firms of which senior If it is not possible to resolve a complaint within this timeframe, officers are members, or entities in which senior officers have complainants will be notified of any delay either in writing or over substantial interests, had any interests in existing or proposed the telephone. Objections to assessments or registrations of contracts with the State Heritage Office other than normal places on the State Register of Heritage Places are dealt with contracts of employment of service. separately by the Executive Director. Complaints Handling No complaints were received this year. The State Heritage Office aims to provide the best service Freedom of Information we can for Western Australians and values stakeholder and customer feedback. As part of a whole-of-government complaints This year, the Heritage Council and State Heritage Office received management strategy, the Office offers a complaints management three applications under Freedom of Information legislation. Two of system that conforms to the Australian Standard AS 4269, these were completed this year, along with two other applications supported by a Complaints Handling Policy. This is published on that were received but not completed the previous year. The our website. remaining application will be completed in early next year.

95 Heritage Council | State Heritage Office 95 Annual Report 2014-15 7.3 Legal Compliance and Requirements

Expenditure on Advertising, Market Research, Polling and Disability Access and Inclusion Plan Direct Mail Requirement under section 29 of the Disability Services Act Requirement under section 175ZE of the Electoral Act 1907 1993 and Schedule 3 of the Disability Services Regulations As the State Heritage Office conducts advertising on behalf of 2004 the Heritage council, the Heritage Council incurred no advertising Heritage Council and State Heritage Office DAIP 2014-2019 expenditure in 2014-15. The Heritage Council and State Heritage Office are committed to The State Heritage Office incurred the following expenditure ensuring that people with disability are able to access services, in advertising, market research, polling, direct mail and media facilities and information by providing them with the same advertising: opportunities, rights and responsibilities enjoyed by others in the community. ■■ $3,809.45 nominations to the Heritage Council of Western Australia The current Disability Access and Inclusion Plan (DAIP) was endorsed by the State Heritage Office Corporate Executive Group ■■ $2,463.11 new registrations - statutory advertising under the Heritage of Western Australia Act 1990 and Heritage Council, and successfully lodged with the Disability Services Commission in June 2014. Total advertising expenditure for 2014-15 was $6,272.56 The Heritage Council and State Heritage Office DAIP is available Expenditure Total Expenditure Amount on the State Heritage Office website. Advertising Agencies Nil - Nil Market Research Strategies to improve access and inclusion Nil - Nil Organisations The agencies’ actions for each of the outcomes are listed below: Polling Organisations Nil - Nil Outcome 1: Direct Mail Organisations Nil - Nil Adcorp Australia People with disability have the same opportunities as other people $3,809.45 Media Advertising Limited to access the services of, and any events organised by, the $6272.56 Organisations State Law agency. $2,463.11 Publisher ■■ Ensure that all events organised by the State Heritage Office are planned in accordance with the Disability Service Commission’s ‘Creating Accessible Events Checklist’.

96 Heritage Council | State Heritage Office 96 Annual Report 2014-15 Legal Compliance and Requirements continued

■■ Make available and promote the checklist to all staff to ■■ Ensure all agency websites and on-line applications are ensure events are accessible to people with disability. compliant with the Website Governance Requirements as directed by central agencies. ■■ Occupational Safety and Health procedures are in place to ensure the safety of employees and visitors with disability in ■■ Continue to ensure that the review and updates to the State the event of a fire, evacuation or other critical incident. Heritage Office website meets the needs of people with disability by complying with the Web Content Accessibility Outcome 2: Guidelines (WCAG) and incorporating new techniques as People with disability have the same opportunities as other people they become available. to access the buildings and other facilities of the agency. ■■ Continue to actively engage and educate officers within ■■ Ensure fire wardens are trained in evacuation procedures for the agency in regards to creating documents that are people with disability. accessible to all members of the community. ■■ Ensure that the office’s client contact areas are accessible Outcome 4: to people with disability. People with disability receive the same level and quality of service ■■ Ensure State Heritage Office staff are aware of our facilities from the staff of the agency as other people receive from the staff and resources available to people (employees and visitors) of the agency. with disability (e.g. toilets, building access, ramps, etc.) ■■ Provide disability awareness information to new employees ■■ Any feedback about access from employees or visitors with as part of the induction/orientation process. disability is acted on in a timely and appropriate manner. ■■ Ensure that State Heritage Office staff participate in disability ■■ Ensure signage is clear, easy to understand and meet the awareness training to make them aware of the needs of needs of people with disability. people with disability.

Outcome 3: ■■ Ensure that all staff have the knowledge and skills to provide People with disability receive information from the agency in a quality services for people with disability. format that will enable them to access the information as readily as other people are able to access it.

■■ Continue to work with the Department of Local Government and Communities member of the WA Government Web Accessibility Reference Group.

97 Heritage Council | State Heritage Office 97 Annual Report 2014-15 Legal Compliance and Requirements continued

Outcome 5: Outcome 7: People with disability have the same opportunities as other people People with disability have the same opportunities as other people to make complaints to the agency. to obtain and maintain employment with the agency.

■■ Ensure our existing complaints and feedback systems/ ■■ Ensure that the job application process is accessible to all mechanisms are accessible for people with disability, and people.

that those systems are reviewed periodically. ■■ Provide information and guidance to management and staff ■■ Ensure our complaints management policies and (including selection panels) on the appropriate approaches procedures are made available in flexible and accessible in communicating with people with disability.

formats. ■■ Research and recommend strategies on alternative/flexible ■■ Provide information and guidance to staff on the appropriate interview and assessment processes.

application in handling complaints from people with ■■ Ensure staff with a disability get the support that they disability. require in order to be successful in their job. Outcome 6: Outcomes of previous DAIP People with disability have the same opportunities as other people Key initiatives which have been implemented under the previous to participate in any public consultation by the agency. DAIP include: ■■ Ensure that public consultations are held in an accessible ■■ Working with Building Management (Resolve FM) to ensure manner and inclusive of people with disability. access to our office, facilities and amenities meet legislative ■■ Ensure information detailing the nature of the consultation is and access standards as a result of our relocation to the available in accessible formats for people with disability. 140 William Street complex, Perth

■■ Provide sufficient notice of meetings and an appropriate ■■ Representation on the tenants group to address level of support to people with disability who are directly accessibility issues involved in any consultation process. ■■ Redeveloping websites to comply with W3C Web Content ■■ Commit to ongoing monitoring of our DAIP to ensure Accessibility Guidelines – now AAA level implementation and satisfactory outcomes. ■■ The inclusion of the DAIP in the Induction and Orientation program

98 Heritage Council | State Heritage Office 98 Annual Report 2014-15 Legal Compliance and Requirements continued

■■ Ensuring agency produced material is available in alternate The Office has a dedicated Public Information Disclosure (PID) formats on request officer who remains informed of PID best practice and regularly

■■ An initial review of our Complaints System and policy to briefs staff on potential issues and risks in relation to standards determine its accessibility for people with disability. and ethics in the sector. Actions to ensure compliance Compliance with Public Sector Standards and Ethical Managers and staff are informed of, and required to comply with, Codes the Public Sector Standards in Human Resource Management. Requirement under Public Sector Management Act 1994, Actions to monitor and ensure compliance with public sector section 31(1) standards include:

The Heritage Council and State Heritage Office work to the Public ■■ Staff are aware of the Code of Ethics. Sector Accountability, Integrity and Ethics Framework. ■■ Recruitment Selection and Appointment Standard is Together we ensure compliance with the: followed during any recruitment process.

■■ WA Public Sector Code of Ethics and Code of Conduct ■■ An open and competitive process exists for acting and

■■ Public Sector Standards in Human Resources Management secondment positions.

■■ ■■ Part IX of the Equal Opportunity Act 1984 An individual performance development process is in place to ensure there are current performance management The Heritage Council has its own Board Charter and Code of processes in place for all employees. Conduct for all members of the Council. Under the Council’s Conflict of Interest Policy, members must declare a conflict of ■■ Staff are advised of, and encouraged to report non- interest or potential conflict of interest to the Chair and be excused compliance to, the Public Information Disclosure Officer. from attendance, where determined, on those particular items. Actions taken to ensure that all staff support accountable and In July 2014, the State Heritage Office, as a new department, ethical decision making in Government are included in the created its first Code of Conduct. At the time, all staff signed a induction process, such as:

Code of Conduct Employee Acknowledgement Form, which is ■■ Participating in accountable and ethical decision-making also signed by all new staff in the induction process on reading training

and understanding the Code of Conduct. To ensure ongoing ■■ Being made aware of all internal policies, and where to compliance, staff are required to sign this annually, as well as a access them Conflict of Interest Declaration.

99 Heritage Council | State Heritage Office 99 Annual Report 2014-15 Legal Compliance and Requirements continued

■■ Receiving advice on guidelines on conflicts of interest Specific staff receive higher level training in: (including declaration of secondary employment/conflict of ■■ Contact Officer Role and Grievance Officer Role interest) ■■ Equal Employment Opportunity ■■ Being provided with information and links to Department of ■■ Public Information Disclosure Officer role Finance purchasing guidelines ■■ Complaints handling ■■ A checklist signed by all new staff ensures awareness of these compliance requirements. In the instance an issue of non-compliance is identified, it is immediately addressed with the officer concerned. Ongoing compliance activities include: Evidence of compliance in 2014-15 ■■ Each monthly staff meeting has a standing agenda item to put the spotlight on elements of the legislative framework, Compliance issues that arose There were no breach claims during 2014-15 regarding public lodged in 2014-15 compliance instruments and devices and processes for sector standards reporting breaches. Compliance issues that arose There were no reports on non- ■■ Contacts for officers, such as the PID Officer or Grievance during 2014-15 regarding Code compliance in 2014-15 Officer, are posted in common areas within the agency. of Ethics Compliance with own agency There were no breaches of the ■■ Staff are trained to relevant degrees, depending on their Code of Conduct Code of Conduct in 2014-15 compliance requirements. Compulsory staff training activities include: Record keeping

■■ Public Sector Introduction (for staff new to the sector) Requirement under State Records Act 2000 and State Records Commission Standard 2, Principle 6 ■■ Ethical and Accountable Decision Making Records management framework ■■ Procurement Awareness, conducted by the Department of Finance The State Heritage Office conducts all record keeping on behalf of the Heritage Council. ■■ Diversity Training, as provided online by the Office of Multicultural Interests With a high percentage of archival records, the State Heritage

■■ Record keeping Office is committed to continuously delivering best-practice record keeping consistent with the State Records Act 2000 and the State Records Commission Standard 2, Principle 6.

100 Heritage Council | State Heritage Office 100 Annual Report 2014-15 Legal Compliance and Requirements

Legal Compliance and Requirements continued

In accordance with s.28 of the State Records Act 2000, the Publication deposits Heritage Council must have a record-keeping plan that has been In accordance with the Legal Deposit Act 2012 and Legal Deposit approved by the State Records Commission under s.23 of the Regulations 2013, all publications produced by the State Heritage Act. The Heritage Council’s Recordkeeping Plan 2013-2018 was Office on behalf of the Heritage Council are deposited with the approved by the State Records Office in early 2013 and remains State Library to ensure the ongoing collection and preservation current, however will be updated in late 2015 to reflect the of the State’s cultural heritage for future generations. A copy of integration of Fremantle Prison’s records. this annual report will also be submitted to the National Library of The associated Retention and Disposal Schedule was submitted Australia. to the State Records Office and approved by the State Records Commission in August 2014. 7.4 Government Policy Requirements Storage and disposal Substantive Equality The Heritage Council ensures safe storage of all files, both within Required by Public Sector Commissioner’s Circular: 2015-01 the Office and through an off-site storage facility, for the duration of Implementation of the Policy Framework for Substantive Equality their retention. File audits indicate the efficiency and effectiveness of the recordkeeping training program and systems. The Heritage Council and State Heritage Office embrace the principles of Substantive Equality, the public sector’s program Induction and training for the prevention of systemic indirect forms of discrimination in The State Heritage Office has a dedicated Records Officer service delivery to Indigenous and Culturally and Linguistically who conducts regular training of staff in their record keeping Diverse (CaLD) groups. responsibilities, provides guidance on record keeping practices The Heritage Council and State Heritage Office are committed and standards, maintains standard operating procedures and to providing practices and work place cultures to ensure all process documentation, and reports on record keeping at monthly community members can fully participate in the services provided staff forums. by the agency. Efforts to achieve this include: The induction program addresses staff roles and responsibilities ■■ All staff are required to complete the Office of Multicultural in regard to compliance with the Record Keeping Plan. Staff Interests Diversity Training Program are made aware of their important role in the record keeping process, as well as being provided with a demonstration of the ■■ All staff are educated on the WA Language Services Policy record keeping system. Each induction is geared to an individual’s 2008 and agency specific guidelines. experience and specific role in the organisation.

101 Heritage Council | State Heritage Office 101 Annual Report 2014-15 Government Policy Requirements continued

Occupational Safety, Health and Injury Management ■■ provides a central point for collecting issues reports from Required by Public Sector Commissioners Circular 2012-05 - other staff Code of Practice: Occupational Safety and Health in the Western ■■ reports issues to the OHS Committee and Corporate Australian Public Sector. Executive Group The Heritage Council and State Heritage Office are committed ■■ resolves OHS issues. to “providing and maintaining a safe and healthy working Staff are encouraged to report health and safety concerns environment for its employees within the legislative framework immediately to the OHS officer and issues relating to health and of the Occupational Safety and Health (OSH) Act 1984 and safety are discussed in monthly all-of-staff forums. other associated legislation, including the Code of Practice for Significantly, during the second half of this year, effort was put into Occupational Safety and Health in the Western Australian Public developing an online OHS management system as an integral part Sector 2007.” of the existing human resource system. This is due to be launched The agencies have demonstrated commitment to occupational in late 2015. safety and health and injury management and ensures this Physical health and safety program activity is properly resourced. To ensure a formal mechanism for reporting, an Occupational Health and Safety Report is a standing This year, staff were surveyed to identify desired wellness, health agenda item in monthly State Heritage Office Corporate Executive and safety initiatives. Feedback supported existing activities, but meetings. also included new initiatives relating to current strategic projects, such as remote driving and first aid training, that were then Staff are informed of the health and safety expectations within provided by the State Heritage Office. the agency in the first stage of all inductions, which includes a requirement to read the Emergency Management Plan located on A summary of activities conducted this year to ensure a safe and each floor. healthy work environment includes: The State Heritage Office has an Occupational Safety and Health ■■ provision of a nominated first aid officer Representative. This officer: ■■ extensive first aid training (including remote first aid) ■■ provision of kitchen, car and mobile first aid kits ■■ conducts workplace inspections to assess risks and hazards ■■ driver training conducted (defensive and remote)

102 Heritage Council | State Heritage Office 102 Annual Report 2014-15 Government Policy Requirements continued

■■ floor wardens trained and fire drills carried out Mental health

■■ professional ergonomic assessments provided where The Heritage Council is committed to supporting mental health. required, and recommended equipment installed All State Heritage Office employees are provided with access

■■ induction material provided to all new and existing to a confidential Employee Assistance Program, which delivers staff members was reviewed, including a section on independent professional counselling services for staff and occupational, safety and health policies and procedures families.

■■ influenza injections provided Injury Management

■■ glasses subsidies provided The Heritage Council and State Heritage Office comply with an Injury Management Policy and are committed to providing injury ■■ provision of sunscreen, hand sanitiser and tissues management support to all employees who sustain a work related ■■ new safety package for regional travel. injury or illness, and to assist in their safe and early return to meaningful work, in accordance with the Worker’s Compensation and Injury Management Act 1981. No workers’ compensation claims arose during the year. As a result, no return-to-work plans were required.

Report against performance targets Indicator Target 2014-15 Actual 2014-15 Number of fatalities Zero (0) 0 Lost time injury/diseases (LTI/D) incidence rate Zero (0) or 10% reduction on previous year 0 Lost time injury severity rate Zero (0) or 10% improvement on previous year 0 Percentage of injured workers returned to work within 28 N/A N/A weeks Percentage of managers trained in occupational safety, 50% 83% health and injury management responsibilities

103 Heritage Council | State Heritage Office 103 Annual Report 2014-15 8.0 Financial Statements – Heritage Council of Western Australia Heritage Council of Western Australia for the year ended 30 June 2015

Certification of Financial Statements The accompanying financial statements of the Heritage Council of Western Australia (Heritage Council) have been prepared in compliance with the provisions of the Financial Management Act 2006 from proper accounts and records to present fairly the financial transactions for the financial year ended 30 June 2015 and the financial position as at 30 June 2015. At the date of signing we are not aware of any circumstances which would render the particulars included in the financial statements misleading or inaccurate.

Anne Arnold Christopher Johnson Deputy Chair Chief Finance Officer Heritage Council of Western Australia Heritage Council of Western Australia 27 August 2015 27 August 2015

104 Heritage Council | State Heritage Office 104 Annual Report 2014-15 8.1 Independent Auditor’s Report Heritage Council of Western Australia for the year ended 30 June 2015

Report on Controls I have audited the controls exercised by the Heritage Council of Western Australia during the Auditor General year ended 30 June 2015.

Controls exercised by the Heritage Council of Western Australia are those policies and procedures established by the Council to ensure that the receipt, expenditure and investment of INDEPENDENT AUDITOR’S REPORT money, the acquisition and disposal of property, and the incurring of liabilities have been in accordance with legislative provisions. To the Parliament of Western Australia Council’s Responsibility for Controls HERITAGE COUNCIL OF WESTERN AUSTRALIA The Council is responsible for maintaining an adequate system of internal control to ensure that the receipt, expenditure and investment of money, the acquisition and disposal of public and Report on the Financial Statements other property, and the incurring of liabilities are in accordance with the Financial Management I have audited the accounts and financial statements of the Heritage Council of Western Act 2006 and the Treasurer’s Instructions, and other relevant written law. Australia. Auditor’s Responsibility The financial statements comprise the Statement of Financial Position as at 30 June 2015, the As required by the Auditor General Act 2006, my responsibility is to express an opinion on the Statement of Comprehensive Income, Statement of Changes in Equity and Statement of Cash controls exercised by the Heritage Council of Western Australia based on my audit conducted in Flows for the year then ended, and Notes comprising a summary of significant accounting accordance with Australian Auditing and Assurance Standards. policies and other explanatory information. An audit involves performing procedures to obtain audit evidence about the adequacy of controls Council’s Responsibility for the Financial Statements to ensure that the Council complies with the legislative provisions. The procedures selected The Council is responsible for keeping proper accounts, and the preparation and fair depend on the auditor’s judgement and include an evaluation of the design and implementation presentation of the financial statements in accordance with Australian Accounting Standards and of relevant controls. the Treasurer’s Instructions, and for such internal control as the Council determines is necessary to enable the preparation of financial statements that are free from material misstatement, I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my whether due to fraud or error. audit opinion.

Auditor’s Responsibility Opinion As required by the Auditor General Act 2006, my responsibility is to express an opinion on the In my opinion, the controls exercised by the Heritage Council of Western Australia are sufficiently financial statements based on my audit. The audit was conducted in accordance with Australian adequate to provide reasonable assurance that the receipt, expenditure and investment of Auditing Standards. Those Standards require compliance with relevant ethical requirements money, the acquisition and disposal of property, and the incurring of liabilities have been in relating to audit engagements and that the audit be planned and performed to obtain reasonable accordance with legislative provisions during the year ended 30 June 2015. assurance about whether the financial statements are free from material misstatement. Report on the Key Performance Indicators An audit involves performing procedures to obtain audit evidence about the amounts and I have audited the key performance indicators of the Heritage Council of Western Australia for disclosures in the financial statements. The procedures selected depend on the auditor’s the year ended 30 June 2015. judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor The key performance indicators are the key effectiveness indicators and the key efficiency considers internal control relevant to the Council’s preparation and fair presentation of the indicators that provide information on outcome achievement and service provision. financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies Council’s Responsibility for the Key Performance Indicators used and the reasonableness of accounting estimates made by the Council, as well as The Council is responsible for the preparation and fair presentation of the key performance evaluating the overall presentation of the financial statements. indicators in accordance with the Financial Management Act 2006 and the Treasurer’s Instructions and for such controls as the Council determines necessary to ensure that the key I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my performance indicators fairly represent indicated performance. audit opinion. Auditor’s Responsibility Opinion As required by the Auditor General Act 2006, my responsibility is to express an opinion on the In my opinion, the financial statements are based on proper accounts and present fairly, in all key performance indicators based on my audit conducted in accordance with Australian Auditing material respects, the financial position of the Heritage Council of Western Australia at and Assurance Standards. 30 June 2015 and its financial performance and cash flows for the year then ended. They are in accordance with Australian Accounting Standards and the Treasurer’s Instructions.

Page 1 of 3 Page 2 of 3 7th Floor Albert Facey House 469 Wellington Street Perth MAIL TO: Perth BC PO Box 8489 Perth WA 6849 TEL: 08 6557 7500 FAX: 08 6557 7600

105 Heritage Council | State Heritage Office 105 Annual Report 2014-15 Independent Auditor’s Report continued Heritage Council of Western Australia for the year ended 30 June 2015

An audit involves performing procedures to obtain audit evidence about the key performance indicators. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the key performance indicators. In making these risk assessments the auditor considers internal control relevant to the Council’s preparation and fair presentation of the key performance indicators in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the relevance and appropriateness of the key performance indicators for measuring the extent of outcome achievement and service provision.

I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion In my opinion, the key performance indicators of the Heritage Council of Western Australia are relevant and appropriate to assist users to assess the Council’s performance and fairly represent indicated performance for the year ended 30 June 2015.

Independence In conducting this audit, I have complied with the independence requirements of the Auditor General Act 2006 and Australian Auditing and Assurance Standards, and other relevant ethical requirements.

Matters Relating to the Electronic Publication of the Audited Financial Statements and Key Performance Indicators This auditor’s report relates to the financial statements and key performance indicators of the Heritage Council of Western Australia for the year ended 30 June 2015 included on the Council’s website. The Council’s management is responsible for the integrity of the Council’s website. This audit does not provide assurance on the integrity of the Council’s website. The auditor’s report refers only to the financial statements and key performance indicators described above. It does not provide an opinion on any other information which may have been hyperlinked to/from these financial statements or key performance indicators. If users of the financial statements and key performance indicators are concerned with the inherent risks arising from publication on a website, they are advised to refer to the hard copy of the audited financial statements and key performance indicators to confirm the information contained in this website version of the financial statements and key performance indicators.

DON CUNNINGHAME ASSISTANT AUDITOR GENERAL FINANCIAL AUDIT Delegate of the Auditor General for Western Australia Perth, Western Australia 28 August 2015

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106 Heritage Council | State Heritage Office 106 Annual Report 2014-15 8.2 Financial Statements Statement of Comprehensive Income Heritage Council of Western Australia for the year ended 30 June 2015

Note 2015 2014 $ $ COST OF SERVICES Expenses Employee benefits expense 6 24,105 3,194,701 Supplies and services 7 143,153 1,568,441 Accommodation expense 8 - 505,653 Grants and subsidies - grant recipients 9 2,269,481 1,725,423 Grants and subsidies - other 10 - 221,680 Depreciation and amortisation expense 11 - 135,580 Other expenses 12 3,117,9 51 56,289 Total cost of services 5,554,690 7,407,767 Income Revenue User charges and fees 13 - 23,051 Other revenue 14 - 16,389 - 39,440 Total income other than income from State Government - 39,440 NET COST OF SERVICES 5,554,690 7,368,327

107 Heritage Council | State Heritage Office 107 Annual Report 2014-15 Statement of Comprehensive Income continued Heritage Council of Western Australia for the year ended 30 June 2015

Note 2015 2014 $ $ Income from State Government 15 Service appropriation 6,359,000 7,138,000 Assets transferred 730,000 - Services received free of charge - 351,605 Total income from State Government 7,089,000 7,489,605 SURPLUS FOR THE PERIOD 1,534,310 121,278 OTHER COMPREHENSIVE INCOME Items not reclassified subsequently to profit or loss Changes in asset revaluation surplus - - Total other comprehensive income - - TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 25 1,534,310 121,278

The Statement of Comprehensive Income should be read in conjunction with the accompanying notes.

108 Heritage Council | State Heritage Office 108 Annual Report 2014-15 Statement of Financial Position Heritage Council of Western Australia for the year ended 30 June 2015

Note 2015 2014 $ $ ASSETS Current Assets Cash and cash equivalents 27 281,218 1,940,894 Restricted cash and cash equivalents 16,27 2,947,510 3,112,155 Receivables 17 47,393 118,817 Amounts receivable for services 18 - 20,000 Prepayments 750 - Total Current Assets 3,276,871 5,191,866 Non-Current Assets Amounts receivable for services 18 - 660,000 Inventories 19 1,009,071 - Office equipment, computers and software 20 - 47,14 9 Intangible assets 21 - 1,930,342 Total Non-Current Assets 1,009,071 2,637,491 TOTAL ASSETS 4,285,942 7,829,357

109 Heritage Council | State Heritage Office 109 Annual Report 2014-15 Statement of Financial Position continued Heritage Council of Western Australia for the year ended 30 June 2015

Note 2015 2014 $ $ LIABILITIES Current Liabilities Payables 22 9,420 333,554 Grants payable 23 2,117,932 1,882,921 Provisions 24 - 473,843 Total Current Liabilities 2,127,3 52 2,690,318 Non-Current Liabilities Provisions 24 - 231,099 Total Non-Current Liabilities - 231,099 TOTAL LIABILITIES 2,127,352 2,921,417

NET ASSETS 2,158,590 4,907,940

EQUITY 25 Contributed equity 1,000,000 1,993,450 Accumulated surplus 1,158,590 2,914,490 TOTAL EQUITY 2,158,590 4,907,940

The Statement of Financial Position should be read in conjunction with the accompanying notes.

110 Heritage Council | State Heritage Office 110 Annual Report 2014-15 Statement of Changes in Equity Heritage Council of Western Australia for the year ended 30 June 2015

Note Contributed Reserves Accumulated Total equity equity surplus/ (deficit) $ $ $ $ Balance at 1 July 2013 25 1,982,450 - 2,793,213 4,775,663 Surplus/(Deficit) - - 121,278 121,278 Other comprehensive income - - - - Total comprehensive income for the period - - 121,278 121,278 Transactions with owners in their capacity as owners: Capital appropriations 11,000 - - 11,000 Other contributions by owners - - - - Distributions to owners - - - - Total 11,000 - - 11,000

Balance at 30 June 2014 1,993,450 - 2,914,490 4,907,940

Balance 1 July 2014 1,993,450 2,914,490 4,907,940 Surplus/(Deficit) - - 1,534,310 1,534,310 Other comprehensive income - - - - Total comprehensive income for the period - - 1,534,310 1,534,310 Transactions with owners in their capacity as owners: Capital appropriations 1,000,000 - - 1,000,000 Other contributions by owners - - - - Distributions to owners (5,283,660) - - (5,283,660) Transfer 3,290,210 - (3,290,210) - Total (993,450) - (3,290,210) (4,283,660) Balance at 30 June 2015 1,000,000 - 1,158,590 2,158,590

The Statement of Changes in Equity should be read in conjunction with the accompanying notes.

111 Heritage Council | State Heritage Office 111 Annual Report 2014-15 Statement of Cash Flows Heritage Council of Western Australia for the year ended 30 June 2015

Note 2015 2014 $ $ CASH FLOWS FROM STATE GOVERNMENT Service appropriation 6,200,000 6,847,000 Capital appropriation 1,000,000 11,000 Holding account drawdowns - 8,000 Transfer to Owners – State Heritage Office (3,172,934) - Net cash provided by State Government 4,027,066 6,866,000

CASH FLOWS FROM OPERATING ACTIVITIES Payments Employee benefits expense (101,148) (3,142,796) Services and supplies (341,408) (1,509,655) Accommodation expense - (505,653) Grants and subsidies - grant recipients (2,034,470) (1,694,956) Grants and subsidies - other - (221,680) GST payments on purchases (323,790) (437,398) Purchase of inventories (279,071) - Other payments (20,385) (56,289) Other payments paid on behalf of SHO (3,135,170) - Receipts User charges and fees - 23,051 GST receipts on sales 2,082 3,889 GST receipts from taxation authority 381,685 384,811 Other receipts 290 20,155 Net cash used in operating activities 27 (5,851,385) (7,136,521)

112 Heritage Council | State Heritage Office 112 Annual Report 2014-15 Statement of Cash Flows continued Heritage Council of Western Australia for the year ended 30 June 2015

Note 2015 2014 $ $ CASH FLOWS FROM INVESTING ACTIVITIES Payments Purchase of non-current physical assets - (26,885) Intangible assets - development costs - (766,037) Receipts Proceeds from sale of non-current physical assets - - Net cash used in investing activities - (792,922)

Net decrease in cash and cash equivalents (1,824,320) (1,063,443) Cash and cash equivalents at the beginning of the period 5,053,048 6,116,491 CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 27 3,228,728 5,053,048

The Statement of Cash Flows should be read in conjunction with the accompanying notes.

113 Heritage Council | State Heritage Office 113 Annual Report 2014-15 Notes to the Financial Statements Heritage Council of Western Australia for the year ended 30 June 2015

1. Australian Accounting Standards 2. Summary of Significant Accounting Policies General (a) General Statement The Heritage Council of Western Australia's (HCWA) financial The Heritage Council is a not-for-profit reporting entity that statements for the year ended 30 June 2015 have been prepares general purpose financial statements in accordance prepared in accordance with Australian Accounting Standards. with Australian Accounting Standards, the Framework, The term 'Australian Accounting Standards' includes Standards Statements of Accounting Concepts and other authoritative and Interpretations issued by the Australian Accounting pronouncements of the AASB as applied by the Treasurer's Standard Board. (AASB). Instructions. Several of these are modified by the Treasurer's The Heritage Council has adopted any applicable, new and Instructions to vary application, disclosure, format and wording. revised Australian Accounting Standards from their operative The Financial Management Act 2006 and the Treasurer's dates. Instructions impose legislative provisions that govern the From 1 July 2014 the Department of the State Heritage Office preparation of financial statements and take precedence (SHO) was established to conduct most of the Heritage over Australian Accounting Standards, the Framework, Council’s day to day operations. SHO is now the primary vehicle Statements of Accounting Concepts and other authoritative for operational activities. Refer to Note 26 on the details of the pronouncements of the AASB. restructure of administrative arrangements and the transfer of Where modification is required and has had a material or assets and liabilities. Cost remaining with the Heritage Council significant financial effect upon the reported results, details relate primarily to the board, committees and the Heritage Grant of that modification and the resulting financial effect are Program. The Heritage Council will continue to oversee major disclosed in the notes to the financial statements. decisions and provide strategic direction to SHO. Early adoption of standards The Heritage Council cannot early adopt an Australian Accounting Standard unless specifically permitted by TI 1101 Application of Australian Accounting Standards and Other Pronouncements. There has been no early adoption of Australian Accounting Standards that have been issued or amended (but not operative) by the Heritage Council for the annual reporting period ended 30 June 2015.

114 Heritage Council | State Heritage Office 114 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2. Summary of Significant Accounting Policies continued

(b) Basis of Preparation (d) Contributed equity The financial statements have been prepared on the accrual AASB Interpretation 1038 'Contributions by Owners Made basis of accounting using the historical cost convention. to Wholly-Owned Public Sector Entities' requires transfers in The accounting policies adopted in the preparation of the nature of equity contributions, other than as a result of a the financial statements have been consistently applied restructure of administrative arrangements, to be designated throughout all periods presented unless otherwise stated. by the Government (the owner) as contributions by owners (at the time of, or prior to transfer) before such transfers can be The financial statements are presented in Australian dollars. recognised as equity contributions. Note 3 'Judgements made by management in applying Capital appropriations have been designated as contributions accounting policies’ discloses judgements that have been by owners by TI 955 'Contributions by Owners made to made in the process of applying the Heritage Council's Wholly Owned Public Sector Entities' and have been credited accounting policies resulting in the most significant effect on directly to Contributed Equity. amounts recognised in the financial statements. The transfers of net assets to/from other agencies, other than Note 4 'Key sources of estimation uncertainty’ discloses as a result of a restructure of administrative arrangements, are key assumptions made concerning the future and other key designated as contributions by owners where the transfers sources of estimation uncertainty at the end of the reporting are non-discretionary and non-reciprocal. period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities (e) Income within the next financial year. Revenue recognition (c) Reporting Entity Revenue is recognised and measured at the fair value of The Heritage Council of Western Australia is the reporting consideration received or receivable. The following specific entity and has no related bodies. recognition criteria must also be met before revenue is recognised for the following major business activities as follows: Provision of services Revenue is recognised by reference to the stage of completion of the transaction.

115 Heritage Council | State Heritage Office 115 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2. Summary of Significant Accounting Policies continued Service Appropriations (f) Office equipment, computers and software Service Appropriations are recognised as revenues at fair Capitalisation/expensing of assets value in the period in which the Heritage Council gains control Items of office equipment, computers and software costing of the appropriated funds. The Heritage Council gains control $5,000 or more are recognised as assets and the cost of of appropriated funds at the time those funds are deposited utilising assets is expensed (depreciated) over their useful to the bank account or credited to the amounts receivable for lives. Items costing less than $5,000 are immediately services (holding account) held at Treasury. expensed direct to the Statement of Comprehensive Income Grants, donations, gifts and other non-reciprocal (other than where they form part of a group of similar items contributions which are significant in total). Revenue is recognised at fair value when the Heritage Council Initial recognition and measurement obtains control over the assets comprising the contributions, Office equipment, computers and software are initially usually when cash is received. recognised at cost. Other non-reciprocal contributions that are not contributions For items of office equipment, computers and software by owners are recognised at their fair value. Contributions of acquired at no cost or for nominal cost, the cost is their fair services are only recognised when a fair value can be reliably value at the date of acquisition. determined and the services would be purchased if not donated. Subsequent measurement Gains Subsequent to initial recognition of an asset, plant and equipment are stated at historical cost less accumulated Realised and unrealised gains are usually recognised on a net depreciation and accumulated impairment losses. basis. These include gains arising on the disposal of non- current assets.

116 Heritage Council | State Heritage Office 116 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2. Summary of Significant Accounting Policies continued

Depreciation The cost model is applied for subsequent measurement All non-current assets having a limited useful life are requiring the asset to be carried at cost less any accumulated systematically depreciated over their estimated useful lives amortisation and accumulated impairment losses. in a manner which reflects the consumption of their future Amortisation for intangible assets with finite useful lives is economic benefits. calculated for the period of the expected benefit (estimated Depreciation is calculated using the straight line method, useful life which is reviewed annually) on the straight line using rates that are reviewed annually. Estimated useful lives basis. Intangible assets controlled by the Heritage Council for each class of depreciable asset are: have a finite useful life and zero residual value. Computers 3 Years The expected useful lives for the class of intangible asset is: Office equipment 5 years Software (a) 5 Years Software (a) 5 years (a) Software that is not integral to the operation of any related hardware. (a) Software that is integral to the operation of related hardware. Development costs (g) Intangible Assets Development costs incurred for an individual project are carried forward when the future economic benefits can Capitalisation/expensing of assets reasonably be regarded as assured and the total project Acquisitions of intangible assets costing $5,000 or more costs are likely to exceed $50,000. Other development costs and internally generated intangible assets costing $50,000 are expensed as incurred. or more are capitalised. The cost of utilising the assets is Computer software expensed (amortised) over their useful life. Costs incurred below these thresholds are immediately expensed directly to Software that is an integral part of the related hardware is the Statement of Comprehensive Income. recognised as office equipment and computers. Software that is not an integral part of the related hardware is recognised Intangible assets are initially recognised at cost. For assets as an intangible asset. Software costing less than $5,000 is acquired at no cost or for nominal cost, the cost is their fair expensed in the year of acquisition. value at the date of acquisition.

117 Heritage Council | State Heritage Office 117 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2 Summary of Significant Accounting Policies continued

Website costs The risk of impairment is generally limited to circumstances Website costs are charged as expenses when they are where an asset’s depreciation is materially understated, where incurred unless they relate to the acquisition or development the replacement cost is falling or where there is a significant of an asset when they may be capitalised and amortised. change in useful life. Each relevant class of assets is reviewed Generally, costs in relation to feasibility studies during annually to verify that the accumulated depreciation/ the planning phase of a website, and ongoing costs of amortisation reflects the level of consumption or expiration maintenance during the operating phase are expensed. of the asset’s future economic benefits and to evaluate any Costs incurred in building or enhancing a website that can impairment risk from falling replacement costs. be reliably measured, are capitalised to the extent that they Intangible assets with an indefinite useful life and intangible represent probable future economic benefits. assets not yet available for use are tested for impairment at (h) Impairment of Assets the end of each reporting period irrespective of whether there is any indication of impairment. Plant, equipment and intangible assets are tested for any indication of impairment at the end of each reporting period. (i) Leases Where there is an indication of impairment, the recoverable The Heritage Council holds operating leases for motor amount is estimated. Where the recoverable amount is less vehicles and office premises. Lease payments are expensed than the carrying amount, the asset is considered impaired on a straight line basis over the lease term as this represents and is written down to the recoverable amount and an the pattern of benefits derived from the leases. (See note 28 impairment loss is recognised. Where an asset measured at ‘Commitments). cost is written down to recoverable amount, an impairment loss is recognised in profit or loss. Where a previously revalued asset is written down to recoverable amount, the loss is recognised as a revaluation decrement in other comprehensive income. As the Heritage Council is a not-for- profit entity, unless a specialised asset has been identified as a surplus asset, the recoverable amount is the higher of an asset’s fair value less costs to sell and depreciated replacement cost.

118 Heritage Council | State Heritage Office 118 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2 Summary of Significant Accounting Policies continued

(j) Financial Instruments (k) Cash and Cash Equivalents In addition to cash, the Heritage Council has two categories For the purpose of the Statement of Cash Flows, cash and of financial instrument: cash equivalent (and restricted cash and cash equivalents) assets comprise cash on hand and short-term deposits with ■■ Receivables; and original maturities of three months or less that are readily ■■ Financial liabilities measured at amortised cost. convertible to a known amount of cash and which are subject Financial instruments have been disaggregated into the to insignificant risk of changes in value. following classes: (l) Accrued Salaries ■■ Financial Assets Accrued salaries (see note 22 ‘Payables’) represent the ■■ Cash and cash equivalents amount due to staff but unpaid at the end of the financial ■■ Restricted cash and cash equivalents year. Accrued salaries are settled within a fortnight of the

■■ Receivables financial year end. The Heritage Council considers the carrying amount of accrued salaries to be equivalent to its ■■ Amounts receivable for services fair value. ■■ Financial Liabilities (m) Amounts Receivable for Services (Holding Account) ■■ Payables The Heritage Council receives income from the State Initial recognition and measurement of financial instruments Government partly in cash and partly as an asset (holding is at fair value which normally equates to the transaction cost account receivable). The holding account receivable balance, or the face value. Subsequent measurement is at amortised resulting from service appropriation funding, is accessible cost using the effective interest method. on the emergence of the cash funding requirement to cover The fair value of short-term receivables and payables is the leave entitlements and asset replacement. transaction cost or the face value because there is no interest rate applicable and subsequent measurement is not required as the effect of discounting is not material.

119 Heritage Council | State Heritage Office 119 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2 Summary of Significant Accounting Policies continued

(n) Inventories (q) Grants Payable Inventories are measured at the lower of cost and net Grants payable are recognised as the outstanding grant realisable value. Costs include the cost of acquisition and commitments due and payable at each reporting date. Grant development costs. For inventory acquired at no cost or funds are not released until grant recipient conditions are met. for nominal cost, the cost is the fair value at the date of (r) Provisions acquisition. Provisions are liabilities of uncertain timing or amount and Cost incurred in bringing the inventories to its present location are recognised where there is a present legal, equitable or and condition are assigned as finished goods and work-in- constructive obligation as a result of a past event and when progress, which are made up of direct materials and labour the outflow of resources embodying economic benefits is plus attributable costs that can be allocated on a reasonable probable and a reliable estimate can be made of the amount basis. of the obligation. Provisions are reviewed at the end of each (o) Receivables reporting period. Receivables are recognised at the original invoice amount less Provisions - Employee Benefits an allowance for any uncollectible amounts (i.e. Impairment). All annual leave and long service leave provisions are in respect The collectability of receivables is reviewed on an ongoing of employees’ services up to the end of the reporting period. basis and any receivables identified as uncollectible are written-off against the allowance account. The allowance for Annual Leave uncollectible amounts (doubtful debts) is raised when there is Annual leave is not expected to be settled wholly within 12 objective evidence that the Heritage Council will not be able months after the end of the reporting period and is therefore to collect the debts. The carrying amount is equivalent to fair considered to be ‘other long-term employee benefits’. The value as it is due for settlement within 30 days. annual leave liability is recognised and measured at the present value of amounts expected to be paid when the liabilities are (p) Payables settled using the remuneration rate expected to apply at the time Payables are recognised at the amounts payable when the of settlement. Heritage Council becomes obliged to make future payments as a result of a purchase of assets or services. The carrying amount is equivalent to fair value, as they are generally settled within 30 days.

120 Heritage Council | State Heritage Office 120 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2 Summary of Significant Accounting Policies continued When assessing expected future payments consideration Unconditional long service leave provisions are classified as is given to expected future wage and salary levels including current liabilities as the Heritage Council does not have an non-salary components such as employer superannuation unconditional right to defer settlement of the liability for at contributions, as well as the experience of employee departures least 12 months after the end of the reporting period. and periods of service. The expected future payments are Pre-conditional and conditional long service leave provisions discounted using market yields at the end of the reporting are classified as non-current liabilities because the Heritage period on national government bonds with terms to maturity Council has an unconditional right to defer the settlement of that match, as closely as possible, the estimated future cash the liability until the employee has completed the requisite outflows. years of service. The provision for annual leave is classified as a current liability Purchased Leave as the Heritage Council does not have an unconditional right The provision for purchased leave relates to Public Service to defer settlement of the liability for at least 12 months after employees who have entered into an agreement to self- the reporting period. fund up to an additional 10 weeks leave per calendar year. Long Service Leave The provision recognises the value of salary set aside for Long service leave that is not expected to be settled wholly employees and is measured at the undiscounted amounts within 12 months after the end of the reporting period is expected to be paid when the liabilities are settled. recognised and measured at the present value of amounts Superannuation expected to be paid when the liabilities are settled using the The Government Employees Superannuation Board (GESB) remuneration rate expected to apply at the time of settlement. and other funds administer public sector superannuation When assessing expected future payments consideration arrangements in Western Australia accordance with is given to expected future wage and salary levels including legislative requirements. Eligibility criteria for membership in non-salary components such as employer superannuation particular schemes for public employees varies according to contributions, as well as the experience of employee commencement and implementation dates. departures and periods of service. The expected future Eligible employees contribute to the Pension Scheme, a payments are discounted using market yields at the end defined benefit pension scheme closed to new members of the reporting period on national government bonds with since 1987, or the Gold State Superannuation Scheme terms to maturity that match, as closely as possible, the (GSS), a defined benefit lump sum scheme closed to new estimated future cash outflows. members since 1995.

121 Heritage Council | State Heritage Office 121 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2 Summary of Significant Accounting Policies continued Employees commencing employment prior to 16 April 2007 The GESB makes all benefit payments in respect of the who were not members of either the Pension Scheme or the Pension and GSS Schemes, and is recouped by the GSS became non-contributory members of the West State Treasurer for the employer's share. Superannuation Scheme (WSS). Employees commencing Provisions Other employment on or after 16 April 2007 became members of the GESB Super Scheme (GESBS). From 30 March 2012, Employment On-Costs existing members of the WSS or GESBS and new employees Employment on-costs, including workers’ compensation became able to choose their preferred superannuation fund. insurance, are not employee benefits and are recognised The Heritage Council makes concurrent contributions to separately as liabilities and expenses when the employment GESB or other funds on behalf of employees in compliance to which they relate has occurred. Employment on-costs are with the Commonwealth Government’s Superannuation included as part of ‘Other expenses’ and are not included as Guarantee (Administration) Act 1992. Contributions to these part of the Heritage Council’s Employee benefits expense. accumulation schemes extinguish the Heritage Council’s The related liability is included in ‘Employment on-costs liability for superannuation charges in respect of employees provision’. who are not members of the Pension Scheme or GSS. (s) Superannuation expense The GSS is a defined benefit scheme for the purposes of Superannuation expense is recognised in the profit or loss employees and whole-of-government reporting. However, it of the Statement of Comprehensive Income and comprises is a defined contribution plan for agency purposes because employer contributions paid to the GSS (concurrent the concurrent contributions (defined contributions) made contributions), the WSS, the GESBS, or other superannuation by the Heritage Council to GESB extinguishes the agency’s funds. The employer contribution paid to the GESB in respect obligations to the related superannuation liability. of the GSS is paid back into the Consolidated Account by the The Heritage Council has no liabilities under the Pension or GESB. the GSS Schemes. The liabilities for the unfunded Pension Scheme and the unfunded GSS transfer benefits attributable to members who transferred from the Pension Scheme, are assumed by the Treasurer. All other GSS obligations are funded by concurrent contributions made by the Heritage Council to the GESB.

122 Heritage Council | State Heritage Office 122 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

2 Summary of Significant Accounting Policies continued

(t) Assets and Services Received Free of Charge or for Operating Lease Commitments Nominal Cost The Heritage Council has entered into a lease for buildings Assets or services received free of charge or for nominal cost, for office accommodation. This lease relates to buildings of a that the Heritage Council would otherwise purchase if not temporary nature and it has been determined that the lessor donated, are recognised as income at the fair value of the retains substantially all of the risks and rewards incidental to assets or services where they can be reliably measured. A ownership. Accordingly, this lease has been classified as an corresponding expense is recognised for services received. operating lease. Receipts of assets are recognised in the Statement of Financial Position. 4. Key Sources of Estimation Uncertainty Assets or services received from other State Government Key estimates and assumptions concerning the future are agencies are separately disclosed under Income from State based on historical experience and various other factors Government in the Statement of Comprehensive Income. that have a significant risk of causing material adjustment to (u) Comparative Figures the carrying amounts of assets and liabilities within the next financial year. Comparative figures are, where appropriate, reclassified to be comparable with the figures presented in the current financial Long Service Leave year. Several estimations and assumptions used in calculating the Heritage Council’s long service leave provision include 3. Judgements Made by Management in Applying expected future salary rates, discount rates, employee Accounting Policies retention rates and expected future payments. Changes The preparation of financial statements requires management in these estimations and assumptions may impact on the to make judgements about the application of accounting carrying amount of the long service leave provision. policies that have a significant effect on the amounts recognised in the financial statements. The Heritage Council evaluates these judgements regularly.

123 Heritage Council | State Heritage Office 123 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

5. Disclosure of changes in accounting policy and estimates Initial Application of an Australian Accounting Standard The Heritage Council has applied the following Australian Accounting standards effective for annual reporting periods beginning on or after 1 July 2014 that impacted on the Heritage Council. Int 21 Levies This Interpretation clarifies the circumstances under which a liability to pay a government levy imposed should be recognised. There is no financial impact for the Heritage Council at reporting date. AASB 1031 Materiality This Standard supersedes AASB 1031 (February 2010), removing Australian guidance on materiality that is not available in IFRSs and refers to guidance on materiality in other Australian pronouncements. There is no financial impact. AASB 1055 Budgetary Reporting This Standard requires specific budgetary disclosures in the general purpose financial statements of not for profit entities within the General Government Sector. The Heritage Council will be required to disclose additional budgetary information and explanations of major variances between actual and budgeted amounts, though there is no financial impact. AASB 2012-3 Amendments to Australian Accounting Standards – Offsetting Financial Assets and Financial Liabilities [AASB 132] This Standard adds application guidance to AASB 132 to address inconsistencies identified in applying some of the offsetting criteria, including clarifying the meaning of “currently has a legally enforceable right of set-off” and that some gross settlement systems may be considered equivalent to net settlement. There is no financial impact. AASB 2013-3 Amendments to AASB 136 – Recoverable Amount Disclosures for Non-Financial Assets This Standard introduces editorial and disclosure changes. There is no financial impact.

124 Heritage Council | State Heritage Office 124 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

5. Disclosure of changes in accounting policy and estimates continued AASB 2013-8 Amendments to Australian Accounting Standards - Australian Implementation Guidance for Not-for-Profit Entities – Control and Structured Entities [AASB 10, 12 & 1049] The amendments, issued in October 2013, provide significant guidance in determining whether a not-for-profit entity controls another entity when financial returns are not key attribute of the investor’s relationship. The Standard has no financial impact in its own right, rather the impact results from the adoption of the amended AASB 10. AASB 2013-9 Amendments to Australian Accounting Standards - Conceptual Framework, Materiality and Financial Instruments Part B of this omnibus Standard makes amendments to other Standards arising from the deletion of references to AASB 1031 in other Standards for periods beginning on or after 1 January 2014. There is no financial impact. AASB 2014-1 Amendments to Australian Accounting Standards Part A of this Standard consists primarily of clarifications to Accounting Standards and has no financial impact for the Heritage Council. Part B of this Standard has no financial impact as the Heritage Council contributes to schemes that are either defined contribution plans, or deemed to be defined contribution plans. Part C of this Standard has no financial impact as it removes references to AASB 1031 Materiality from a number of Accounting Standards.

125 Heritage Council | State Heritage Office 125 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

5. Disclosure of changes in accounting policy and estimates continued

Future impact of Australian Accounting Standards not yet operative The Heritage Council cannot early adopt an Australian Accounting Standard unless specifically permitted by TI 1101 Application of Australian Accounting Standards and Other Pronouncements. Consequently, the Heritage Council has not applied early any of the following Australian Accounting Standards that have been issued that may impact the Heritage Council. Where applicable, the Board plans to apply these Australian Accounting Standards from their application date. Operative for reporting periods beginning on/after AASB 9 Financial Instruments 1 Jan 2018 This Standard supersedes AASB 139 Financial Instruments: Recognition and Measurement, introducing a number of changes to accounting treatments. The mandatory application date of this Standard is currently 1 January 2018 after being amended by AASB 2012-6, AASB 2013-9 and AASB 2014-1 Amendments to Australian Accounting Standards. The Heritage Council has not yet determined the application or the potential impact of the Standard. AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) 1 Jan 2018 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136, 137, 139, 1023 & 1038 and Int 2, 5, 10, 12, 19 & 127] This Standard makes consequential amendments to other Australian Accounting Standards and Interpretations as a result of issuing AASB 9 in December 2010. The mandatory application date of this Standard has been amended by AASB 2012-6 and AASB 2014-1 to 1 January 2018. The Heritage Council has not yet determined the application or the potential impact of the Standard.

126 Heritage Council | State Heritage Office 126 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 Operative for reporting periods beginning on/after 5. Disclosure of changes in accounting policy and estimates continued AASB 2013-9 Amendments to Australian Accounting Standards - Conceptual Framework, Materiality and 1 Jan 2015 Financial Instruments. Part C of this omnibus Standard defers the application of AASB 9 to 1 January 2017. The application date of AASB 9 was subsequently deferred to 1 January 2018 by AASB 2014-1. The Heritage Council has not yet determined the application or the potential impact of AASB 9. AASB 2014-1 Amendments to Australian Accounting Standards 1 Jan 2015 Part E of this Standard makes amendments to AASB 9 and consequential amendments to other Standards. It has not yet been assessed by the Heritage Council to determine the application or potential impact of the Standard. AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) 1 Jan 2018 This Standard gives effect to the consequential amendments to Australian Accounting Standards (including Interpretations) arising from the issuance of AASB 9 (December 2014). The Heritage Council has not yet determined the application or the potential impact of the Standard. AASB 2014-8 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) 1 Jan 2015 – Application of AASB 9 (December 2009) and AASB 9 (December 2010) [AASB 9 (2009 & 2010)] This Standard makes amendments to AASB 9 Financial Instruments (December 2009) and AASB 9 Financial Instruments (December 2010), arising from the issuance of AASB 9 Financial Instruments in December 2014. The Heritage Council has not yet determined the application or the potential impact of the Standard.

127 Heritage Council | State Heritage Office 127 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 Operative for reporting periods beginning on/after 5. Disclosure of changes in accounting policy and estimates continued AASB 2015-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to 1 Jan 2016 AASB 101 [AASB 7, 101, 134 & 1049] This Standard amends AASB 101 to provide clarification regarding the disclosure requirements in AASB 101. Specifically, the Standard proposes narrow-focus amendments to address some of the concerns expressed about existing presentation and disclosure able to use judgement when applying a Standard in requirements and to ensure entities are determining what information to disclose in their financial statements. There is no financial impact. AASB 2015-3 Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1 Jul 2015 1031 Materiality This Standard completes the withdrawal of references to AASB 1031 in all Australian Accounting Standards and Interpretations, allowing that Standard to effectively be withdrawn. There is no financial impact. AASB 2015-6 Amendments to Australian Accounting Standards – Extending Related Party Disclosures to 1 Jul 2016 Not-for-Profit Public Sector Entities [AASB 10, 124 & 1049] The amendments extend the scope of AASB 124 to include application by not-for-profit public sector entities. Implementation guidance is included to assist application of the Standard by not- for-profit public sector entities. The Heritage Council has not yet determined the application of the Standard, though there is no financial impact.

128 Heritage Council | State Heritage Office 128 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 6. Employee benefits expense Salaries and wages (a) (c) - 2,915,885 Superannuation - defined contribution plans(b) 10,987 278,816 Staff travel 13,118 - 24,105 3,194,701 (a) Includes the value of the fringe benefit to employees plus the fringe benefits tax component and leave entitlements including superannuation contribution component. (b) Superannuation expense - defined contribution plans include West State, Gold State and GESB and other eligible funds. This relates to the expense for the Heritage Councillors and Committee members only from 1 July 2014. (c) All staff were transferred to the new stand alone State Heritage Office from 1 July 2014. Employment on-costs expenses, such as workers’ compensation insurance, are included at note 12 ‘Other expenses’. The related liability is included in note 24 ‘Provisions - Employment on costs’. 2015 2014 $ $ 7. Supplies and services General expenses 6,906 184,751 Communication expenses 106 39,558 Consumable expenses 1,970 50,721 Service contracts 134,171 1,246,995 Minor equipment acquisitions - 46,416 143,153 1,568,441 8. Accommodation expense Lease rentals - 484,809 Repairs and maintenance - 3,348 Other property costs - 17,4 9 6 - 505,653

129 Heritage Council | State Heritage Office 129 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 9. Grants and subsidies - grant recipients Grant recipients

Heritage Grants Program 1,264,128 1,219,364 Goldfields Earthquake Restoration Funds 1,005,353 473,059 Emergency grants - 33,000 2,269,481 1,725,423 10. Grants and subsidies - other Cossack - 120,000 Local government grants - 86,680 Education and promotion - 15,000 - 221,680 11. Depreciation and amortisation expense Depreciation Office equipment and computers - 15,320 Total depreciation - 15,320

Amortisation Intangible assets - 120,260 Total amortisation - 120,260 Total Depreciation and Amortisation - 135,580

12. Other expenses Employment on-costs 4,104 37,072 Auditor General fees 17,8 0 0 16,600 Services rendered for free (a) 3,0 97,5 6 6 - Other expenses (1,519) 2,617 3,117,9 51 56,289

(a) SHO continued to be funded through the Heritage Council of WA until 31 January, 2015 and this amount comprises the net expenditure processed through the Heritage Council during this period. See note 26 ‘Restructure of Administration Arrangements’ for further details.

130 Heritage Council | State Heritage Office 130 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 13. User charges and fees Training courses - 10,400 inContact registration - 12,279 Other - 372 - 23,051 14. Other revenue Government vehicle scheme - 2,836 Other - 13,553 - 16,389 15. Income from State Government Appropriation revenue received during the year: Service appropriations (a) 6,359,000 7,138,000 6,359,000 7,138,000 Assets transferred from/(to) other State Government agencies during the period (b) Inventories 730,000 - 730,000 - Services received free of charge - Legal fees - 14,741 - Accommodation - leasing - 7,75 4 - Accommodation - fit out depreciation - 227,470 - Financial Management Information System - 101,640 - 351,605 (a) Service appropriations fund the net cost of services delivered. Appropriation revenue comprises a cash component and a receivable (asset). (b) Discretionary transfers of assets (including grants) and liabilities between State Government agencies are reported under Income from State Government. Transfers of assets and liabilities in relation to a restructure of administrative arrangements are recognised as distribution to owners by the transferor and contribution by owners by the transferee under AASB 1004 in respect of net assets transferred. Other non discretionary non-reciprocal transfers of assets and liabilities designated as contributions by owners under TI 955 are also recognised directly to equity.

131 Heritage Council | State Heritage Office 131 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 16. Restricted cash and cash equivalents Goldfields Earthquake Restoration Fund(a) 1,177,8 51 1,608,121 Heritage Grants Program (b) 1,048,730 1,404,034 Provision for 27th Pay in 2015-16 (c) - 100,000 Capital funds - Heritage Works (d) 720,929 - 2,947,510 3,112,155 (a) Funds restricted for heritage grants awarded to the owners of properties in relation to the Goldfields earthquake damage of 2010. (b) Funds restricted for heritage grants awarded to the owners of state listed heritage properties for conservation purposes. (c) Funds restricted for the 27th pay along with staff were transferred to SHO in 2014-5. (d) Capital Funds restricted to the Heritage Revolving Fund.

17. Receivables Current Receivables 610 3,517 Allowance for impairment of receivables - (2,617) GST receivable 46,783 117,917 47,3 9 3 118,817 18. Amounts receivable for services (Holding Account) Current - 20,000 Non-current - 660,000 - 680,000 Represents the non-cash component of services appropriations. See Note 2(m) ‘Amounts Receivable for Services (Holding Account)’. It is restricted in that it can only be used for asset replacement or payment of leave liability. Amounts receivable for services were transferred to SHO in 2014-15. Refer to note 26.

19. Inventories Land and buildings (a) 730,000 - Work in progress (b) 279,071 - Total work in progress 1,009,071 - (a) The Warder's Cottages in Fremantle were transferred to the Heritage Council from the Department of Housing on 25 March 2015 for $730,000. (b) The Heritage Revolving Fund is being utilised to renovate the Fremantle Warder’s Cottages.

132 Heritage Council | State Heritage Office 132 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 20. Office equipment, computers and software Computer hardware and office equipment At cost - 76,687 Accumulated depreciation - (29,538) - 47,14 9

Reconciliations of the carrying amounts of office equipment and computers, and furniture at the beginning and end of the reporting period are set out below: Office Total Equipment & 2015 Computers Carrying amount at start of year 47,14 9 47,14 9 Disposals - Transfer to other agencies (note 26) (47,14 9) (47,14 9) Depreciation/Amortisation - - Carrying amount at end of year - -

2014 Carrying amount at start of year 35,586 35,586 Additions 26,883 26,883 Depreciation/Amortisation (15,320) (15,320) Carrying amount at end of year 47,14 9 47,14 9 2015 2014 $ $ 21. Intangible assets Work in progress - SHObiz - 1,5 67,79 9

Software - inHerit - 603,503 Accumulated amortisation - (240,960) - 362,543

- 1,930,342

133 Heritage Council | State Heritage Office 133 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

21. Intangible assets continued 2015 (c) Software (a) (c) WIP (b) (c) Total Reconciliation: Carrying amount at start of year 362,543 1,5 67,79 9 1,930,342 Additions - - - Disposals - transfer to other agencies (362,543) (1,5 67,79 9) (1,930,342) Amortisation - - - Carrying amount at end of year - - -

2014 Software WIP Total Reconciliation: Carrying amount at start of year 482,803 801,761 1,284,564 Additions - 766,038 766,038 Amortisation (120,260) - (120,260) Carrying amount at end of year 362,543 1,5 67,79 9 1,930,342

(a) inHerit intangible asset relates to the completed costs of the Heritage Places Online Database for collecting, storing, analysing, and publishing information about heritage places. (b) SHObiz intangible asset relates to the development costs of the replacement of the Heritage Council’s core business system. This Windows application is being designed to replace the legacy “4D” database application “HOBS”, that has been in use since the 1990s. (c) Both inHerit and SHObiz intangible assets were transferred to SHO in 2014-15. 2015 2014 $ $ 22. Payables Trade payables 2,807 221,844 Other payables - 4,342 Accrued expenses 6,613 29,952 Accrued salaries (a) - 77,415 9,420 333,554

(a) The Heritage Council has no accrued salaries as all staff transferred to the State Heritage Office during 2014-15.

134 Heritage Council | State Heritage Office 134 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 23. Grants Payable Heritage Grants Program 946,968 1,303,144 Goldfields Earthquake Restoration Fund 1,170,964 579,777 2,117,9 32 1,882,921 24. Provisions Current Employee benefits provision Annual leave (a) - 233,177 Long service leave (b) - 197,3 47 - 430,524 Other provisions (c) Purchased leave - - Employment on-costs - 43,319 - 473,843 Non-current Employee benefits provision Long service leave (a) - 207,429 - 207,429 Other provisions (c) Employment on-costs (b) - 23,670 - 231,099 (a) Annual leave liabilities have been classified as current as there is no unconditional right to defer settlement for at least 12 months after the reporting period. Assessments indicate that actual settlement of the liabilities will occur as follows: Within 12 months of the end of the reporting period - 166,335 More than 12 months after the end of the reporting period - 66,842 - 233,177

135 Heritage Council | State Heritage Office 135 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 24. Provisions $ $ (b) Long service leave liabilities have been classified as current where there is no unconditional right to defer settlement for at least 12 months after the reporting period. Assessments indicate that actual settlement of liabilities will occur as follows: Within 12 months of the end of the reporting period - 79,394 More than 12 months after the end of the reporting period - 325,382 - 404,776 (c) Movements in Other provisions, other than employee benefits, is set out below: Employment on-cost provision Carrying amount at start of year 66,989 64,449 Additional Provisions recognised - 2,540 Amount transferred to other agencies (note 26) (66,989) - Carrying amount at end of year - 66,989

The Heritage Council has no provisions for Employee benefits for Annual Leave or Long Service Leave as all staff transferred to the Department of State Heritage Office during 2014-15.

136 Heritage Council | State Heritage Office 136 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 25. Equity The Government holds the equity interest in the Heritage Council on behalf of the community. Equity represents the residual interest in the net assets of the Hertiage Council. The asset revaluation surplus represents that portion of equity resulting from the revaluation of non-current assets. Contributed equity Balance at start of the period 1,993,450 1,982,450 Contributions by owners Capital Appropriation 1,000,000 11,000 Total contributions by owners 1,000,000 11,000 Distributions to owners Distribution of net assets to owners – SHO (5,283,660) - Transfer 3,290,210 - Total distributions to owners (1,993,450) 1,993,450 Balance at end of the period 1,000,000 1,993,450 Accumulated surplus/(deficit) Balance at start of the year 2,914,490 2,793,213 Result for the period 1,534,310 121,278 Distributions to owners Transfer (3290,210) - Balance at end of the period 1,158,590 2,914,490 Total equity at end of the period 2,158,590 4,907,940

137 Heritage Council | State Heritage Office 137 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

26. Restructure of Administration Arrangements On July 1, 2014 the Government established the new Department of the State Heritage Office (SHO) which assumed the majority of the operational activities of the Heritage Council of Western Australia (HCWA). As a result most of the budget, assets and liabilities relating to operational activities, were transferred from HCWA to SHO from this time. A portion of cash held as at July 1, 2014 along with all Non-Current Assets, including amounts receivable for services, office equipment, computers, software and intangible assets, were considered operational in nature and transferred from HCWA to SHO. Current and Non-Current Liabilities as at July 1, 2014 relating to employee provisions were also transferred to SHO along with the FTEs. Equity transfers to SHO: Assets Cash and cash equivalent 3,172,934 Non-current - appropriation - asset replacement 630,603 Non-current - appropriation - leave liability 226,000 Office equipment, computers and software 47,14 9 Intangible assets 1,930,342 6,007,028 Liabilities Payables 1,612 Annual leave 217,761 Current long service leave 229,577 Non-current long service leave 207,429 Employee on costs 66,989 723,368 Total Equity Movement 5,283,660

138 Heritage Council | State Heritage Office 138 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 $ $ 27. Notes to the Statement of Cash Flows Reconciliation of cash Cash at the end of the financial year, as shown in the Statement of Cash Flows, is reconciled to the related item in the Statement of Financial Position as follows: Cash and cash equivalents 281,218 1,940,394 Restricted cash and cash equivalents (See note 16) 2,947,510 3,112,155 Petty cash advance - 500 3,228,728 5,053,049 Reconciliation of net cost of services to net cash flows provided by/(used in) operating activities. Net cost of services (5,554,690) (7,368,327) Non-cash items: Depreciation and amortisation expense - 135,580 Resources received free of charge 37,6 0 3 351,605 Doubtful debts expense 1,098 - (Increase)/decrease in assets: Receivables 290 3,766 Inventory (279,071) - Increase/(decrease) in liabilities: Current payables (a) (244,093) (292,818) Grants payable 235,011 30,467 Current accrued salaries - 9,630 Current annual leave - 40,565 Current long service leave - 8,122 Current other provisions - 2,639 Current prepayments (750) - Non-current other provisions - (8,954) Non-current long service leave - (98) Net GST receipts/(payments)(b) (46,783) (48,698) Change in GST receivables/payables(c) - - Net cash used in operating activities (5,851,385) (7,136,521)

139 Heritage Council | State Heritage Office 139 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

27. Notes to the Statement of Cash Flows continued (a) Note that the Australian Taxation Office (ATO) receivable/payable in respect of GST and the receivable/payable in respect of the sale/purchase of non-current assets are not included in these items as they do not form part of the reconciling items. (b) This is the net GST paid/received, i.e. Cash transactions. At the end of the reporting period, the Hertiage Council had fully drawn on all financing facilities, details of which are disclosed in the financial statements.

2015 2014 28. Commitments $ $ Non-cancellable operating lease commitments Commitments for the minimum lease payments in relation to non-cancellable operating leases contracted for at the end of the reporting period but not recognised in the financial statements are payable as follows: Within 1 year (a) 532,907 376,675 Later than 1 year and not later than 5 years - 1,3 67,615 Later than 5 years - 170,577 532,907 1,914,867 Representing: Accommodation property lease - 1,911,106 Leased motor vehicles - 3,761 - 1,914,867

Motor vehicles are leased through State Fleet. Leases expire at variable dates until 15 March 2015. New leases are arranged as leases expire to maintain the current fleet of two motor vehicles. The Department of Finance, Building Management and Works has entered into a property lease on behalf of State Government for the purpose of State Heritage Office/Heritage Council accommodation, which is a non-cancellable lease with a 20 year term, with rent payable monthly in advance. (a) The 2015 Commitment relates to contracts awarded in relation to the refurbishment of the Warders’ Cottages less expenditure to 30 June 2015.

140 Heritage Council | State Heritage Office 140 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

29. Remuneration of Members of the Heritage Council and Senior Officers Remuneration of Members of the Heritage Council The number of members of the Heritage Council, whose total of fees, salaries, superannuation, non-monetary benefits and other benefits for the financial year, fall within the following bands are: 2015 2014 Number Number $1 - $10,000 9 8 $10,001-$20,000 7 6 $20,001-$30,000 1 1 17 15 2015 2014 $ $ Base remuneration 116,389 105,705 Other benefits - Superannuation 11,045 9,545 Total remuneration of the Members of the Heritage Council is: 127,4 3 4 115,250 The superannuation included here represents the superannuation expense incurred by the Heritage Council in respect of members of the Heritage Council.

No members of the Heritage Council are members of the Pension Scheme.

141 Heritage Council | State Heritage Office 141 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 2015 2014 29. Remuneration of Members of the Heritage Council and Senior Officerscontinued Number Number Remuneration of Senior Officers The number of Senior Officers other than members of the Heritage Council, whose total of fees, salaries, superannuation, non-monetary and other benefits for the financial year, fall within the following bands are: $110,001-$120,000 - 2 $120,001-$130,000 - 1 $130,001-$140,000 - 2 $140,001-$150,000 - 3 $150,001-$160,000 - 1 $190,001-$200,000 - 0 $200,001-$230,000 - 1 - 10 2015 2014 $ $ Base remuneration - 1,428,680 Annual leave and long service leave accruals - (49,106) Other benefits - Superannuation - 10,856 Total remuneration of the Senior Officers is: - 1,390,430 The total remuneration includes the superannuation expense incurred by the Heritage Council in respect of Senior Officers other than members of the Heritage Council. No Senior Officers are members of the Pension Scheme. 2015 2014 $ $ 30. Remuneration of Auditor Remuneration paid or payable to the Auditor General in respect of the audit for the current financial year is as follows: Auditing of accounts, financial statements and performance indicators. 7,5 0 0 17,8 0 0 7,5 0 0 17,8 0 0

142 Heritage Council | State Heritage Office 142 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 31. Explanatory statement Significant variations between estimates and actual results for income and expense are shown below. Significant variations are considered to be those greater than 10% and $1 million. On July 2014, through machinery-of-government changes, the government established the new Department of the State Heritage Office. The result of this movement has meant that the comparative figures are not giving a realistic view. The decrease is mainly due to the transfer of appropriations to the State Heritage Office under Section 25 of the Financial Management Act 2006. Some of the functions and activities of the Heritage Council were transferred to the Department during 2014-15, together with assets and liabilities. See note 26 Restructure of Administration Arrangements. Variance between Variance estimate between Original Budget Actual Actual and actual actual results 2015 2015 2014 2015 2015 and 2014 $ $ $ $ $ COST OF SERVICES Expenses Employee benefits expense 3,413,000 24,105 3,194,701 (3,388,895) (3,170,596) Supplies and services 1,716,000 143,153 1,568,441 (1,572,847) (1,425,288) Accommodation expense 607,000 - 505,653 (607,000) (505,653) Grants and subsidies - grant recipients (a) 1,265,000 2,269,481 1,725,423 1,004,481 544,058 Grants and subsidies - other 180,000 - 221,680 (180,000) (221,680) Depreciation and amortisation expense 428,000 - 135,580 (428,000) (135,580) Other expenses 378,000 3,117,9 51 56,289 2,739,951 3,061,662 Total cost of services 7,987,000 5,554,690 7,407,767 (2,432,310) (1,853,077) (a) The increase is due to GERF funding for Goldfields Earthquake Restoration Fund to be paid in subsequent years. Income Revenue User charges and fees - - 23,051 - (23,051) Other revenue 18,000 - 16,389 (18,000) (16,389) 18,000 - 39,440 (18,000) (39,440) Total income other than income from 18,000 - 39,440 (18,000) (39,440) State Government

NET COST OF SERVICES 7,969,000 5,554,690 7,368,327 (2,414,310) (1,813,637)

143 Heritage Council | State Heritage Office 143 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 Variance between Variance estimate between Original Budget Actual Actual and actual actual results 2015 2015 2014 2015 2015 and 2014 31 Explanatory statement continued $ $ $ $ $ Income from State Government Service appropriation 7,711,000 6,359,000 7,138,000 (1,352,000) (779,000) Assets transferred - 730,000 - 730,000 730,000 Services received free of charge 258,000 - 351,605 (258,000) (351,605) Total income from State Government 7,969,000 7,089,000 7,489,605 (880,000) (400,605) SURPLUS/(DEFICIT) FOR THE PERIOD - 1,534,310 121,278 1,534,310 1,413,032

TOTAL COMPREHENSIVE INCOME - 1,534,310 121,278 1,534,310 1,413,032 FOR THE PERIOD STATEMENT OF FINANCIAL POSITION

ASSETS Current Assets Cash and cash equivalents 502,000 281,218 1,940,894 (220,782) (1,659,676) Restricted cash and cash equivalents 3,490,000 2,947,510 3,112,155 (542,490) (164,645) Receivables 75,000 47,3 9 3 118,817 (27,6 07 ) (71,424) Amounts receivable for services 28,000 - 20,000 (28,000) (20,000) Prepayments - 750 - 750 750 Total Current Assets 4,095,000 3,276,871 5,191,866 (818,129) (1,914,995)

144 Heritage Council | State Heritage Office 144 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 Variance between Variance estimate between Original Budget Actual Actual and actual actual results 2015 2015 2014 2015 2015 and 2014 31 Explanatory statement continued $ $ $ $ $ Non-Current Assets Amounts receivable for services 1,060,000 - 660,000 (1,060,000) (660,000) Inventory - land and buildings 1,750,000 1,009,071 - (740,929) 1,009,071 Office equipment, computers and software 48,000 - 47,14 9 (48,000) (47,14 9) Intangible assets 1,221,000 - 1,930,342 (1,221,000) (1,930,342) Total Non-Current Assets 4,079,000 1,009,071 2,637,491 (3,069,929) (1,628,420) TOTAL ASSETS 8,174,000 4,285,942 7,829,357 (3,888,058) (3,543,415)

LIABILITIES Current Liabilities Payables 160,000 9,420 333,554 (150,580) (324,134) Grants payable (b) 2,000,000 2,117,932 1,882,921 117,9 32 235,011 Provisions 424,000 - 473,843 (424,000) (473,843) Other 463,000 - - (463,000) - Total Current Liabilities 3,047,000 2,127,3 52 2,690,318 (919,648) (562,966) (b) The increase is due to GERF funding for Goldfields Earthquake Restoration Fund to be paid in subsequent years. Non-Current Liabilities Provisions 240,000 - 231,099 (240,000) (231,099) Total Non-Current Liabilities 240,000 - 231,099 (240,000) (231,099) TOTAL LIABILITIES 3,287,000 2,127,352 2,921,417 (1,159,648) (794,065)

NET ASSETS 4,887,000 2,158,590 4,907,940 (2,728,410) (2,749,350) EQUITY Contributed equity 2,753,000 1,000,000 1,993,450 (1,753,000) (993,450) Accumulated surplus 2,134,000 1,158,590 2,914,490 (975,410) 1,755,900 TOTAL EQUITY 4,887,000 2,158,590 4,907,940 (2,728,410) (2,749,350)

145 Heritage Council | State Heritage Office 145 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 Variance between Variance estimate between Original Budget Actual Actual and actual actual results 2015 2015 2014 2015 2015 and 2014 31 Explanatory statement continued $ $ $ $ $ STATEMENT OF CASH FLOWS CASH FLOWS FROM STATE GOVERNMENT Service appropriation 7,269,000 6,200,000 6,847,000 (1,069,000) (647,000) Capital appropriation 1,750,000 1,000,000 11,000 (750,000) 989,000 Holding account drawdowns 20,000 - 8,000 (20,000) (8,000) Transfer to owners – State Heritage Office - (3,172,934) - (3,172,934) (3,172,934) Net cash provided by State Government 9,039,000 4,027,066 6,866,000 (5,011,934) (2,838,934)

Utilised as follows: CASH FLOWS FROM OPERATING ACTIVITIES Payments Employee benefits expense (3,423,000) (101,148) (3,142,796) 3,321,852 3,041,648 Services and supplies (1,388,000) (341,408) (1,509,655) 1,046,592 1,168,247 Accommodation expense (607,000) - (505,653) 607,000 505,653 Grants and subsidies - grant recipients (1,265,000) (2,034,470) (1,694,956) (769,470) (339,514) Grants and subsidies - other (180,000) - (221,680) 180,000 221,680 GST payments on purchases (450,000) (323,790) (437,398) 126,210 113,608 Purchase of inventory - (279,071) - (279,071) (279,071) Other payments (212,000) (20,385) (56,289) 191,615 35,904 Other payments paid on behalf of SHO - (3,135,170) - (3,135,170) (3,135,170) Receipts User charges and fees - - 23,051 - (23,051) GST receipts on sales - 2,082 3,889 2,082 (1,807) GST receipts from taxation authority 230,000 381,685 384,811 151,685 (3,126) Other receipts 26,000 290 20,155 (25,710) (19,865) Net cash used in operating activities (7,269,000) (5,851,385) (7,136,521) 1,417,615 1,285,136

146 Heritage Council | State Heritage Office 146 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015 Variance between Variance estimate between Original Budget Actual Actual and actual actual results 2015 2015 2014 2015 2015 and 2014 31 Explanatory statement continued $ $ $ $ $ CASH FLOWS FROM INVESTING ACTIVITIES Payments Purchase of non-current physical assets (1,770,000) - (26,885) 1,770,000 26,885 Intangible assets - development costs - - (766,037) - 766,037 Receipts Proceeds from sale of non-current physical assets - - - - - Net cash used in investing activities (1,770,000) - (792,922) 1,770,000 792,922

Net decrease in cash and cash equivalents - (1,824,320) (1,063,443) Cash and cash equivalents at the beginning of the 3,992,000 5,053,048 6,116,491 period CASH AND CASH EQUIVALENTS AT THE END OF 3,992,000 3,228,728 5,053,048 THE PERIOD

2015 2014 $ $ 32. Supplementary Financial Information Bad debts written off 1,098 - Provision for doubtful debts - 2,617 1,098 2,617 33. Contingent liabilities and contingent assets The Heritage Council has no significant contingent liabilities or contingent assets as at the reporting date.

147 Heritage Council | State Heritage Office 147 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

34. Events occurring after the end of the reporting period No information has become apparent since the end of the reporting period which would materially affect the financial statements. 35. Financial instrument disclosures (a) Financial Risk Management Objectives and Policies Financial instruments held by the Heritage Council are cash and cash equivalents, restricted cash, receivables and payables. The Heritage Council has limited exposure to financial risks. The Board’s overall risk management program focuses on managing the risks identified below. Credit risk The Heritage Council trades only with recognised, creditworthy third parties. The Heritage Council has policies in place to ensure that sales of products and services are made to customers with an appropriate credit history. In addition, receivable balances are monitored on an ongoing basis with the result that the Heritage Council’s exposure to bad debts is minimal. There are no significant concentrations of credit risk. Liquidity risk The Heritage Council has appropriate procedures to manage cash flows including drawdowns of appropriations by monitoring forecast cash flows to ensure that sufficient funds are available to meet its commitments. Market risk The Heritage Council does not trade in foreign currency and is not materially exposed to other price risks. Cash flow interest rate risk The risk is managed by Western Australian Treasury Corporation (WATC) through portfolio diversification and variation in maturity dates. Otherwise, the Heritage Council is not exposed to interest rate risk because cash and cash equivalents are non-interest bearing and there are no borrowings.

148 Heritage Council | State Heritage Office 148 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

35. Financial instrument disclosures continued (b) Categories of financial instruments In addition to cash, the carrying amounts of each of the following categories of financial assets and liabilities at the end of the reporting period are: 2015 2014 $ $ Financial assets Cash and cash equivalents 281,218 1,940,894 Restricted cash and cash equivalents 2,947,510 3,112,155 Receivables (a) 610 680,900 Financial liabilities Financial liabilities measured at amortised cost 2,127,3 52 2,216,475 (a) The amount of loans and receivables excludes GST recoverable from the ATO (statutory receivable).

(c) Financial instrument disclosures The Heitage Council does not have any financial assets or liabilities subject to interest rate sensitivity. Fair Values All financial assets and liabilities recognised in the Statement of Financial Position, whether they are carried at cost or fair value, are recognised at amounts that represent reasonable approximation of fair value unless otherwise stated in the applicable notes.

149 Heritage Council | State Heritage Office 149 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

35. Financial instrument disclosures continued (c) Financial instrument disclosures continued Credit risk The following table discloses the Heritage Council’s maximum exposure to credit risk and the ageing analysis of financial assets. The Heritage Council’s maximum exposure to credit risk at the end of the reporting period is the carrying amount of financial assets as shown below. The table discloses the ageing of financial assets that are past due but not impaired and impaired financial assets. The table is based on information provided to the Heritage Council. The Heritage Council does not hold any collateral as security or other credit enhancement relating to the financial assets it holds.

Ageing analysis of financial assets Carrying Not past Past due but not impaired Impaired Amount Due and not Up to 1-3 Months 3 months to 1-5 Years More than Financial Impaired 1 month 1 Year 5 Years Assets 2015 $ $ $ $ $ $ $ $ Financial Assets Cash and cash equivalents 281,218 281,218 ------Restricted cash and 2,947,510 2,947,510 ------cash equivalents Receivables (a) 610 - - - - 610 - - Amounts receivable ------for services 3,229,338 3,228,728 - - - 610 - - 2014 Cash and cash equivalents 1,940,894 1,940,894 ------Restricted cash and 3,112,155 3,112,155 ------cash equivalents Receivables (a) 900 - - - - 900 - - Amounts receivable 680,000 680,000 ------for services 5,733,949 5,733,049 - - - 900 - - (a) The amount of receivables excludes the GST recoverable from the ATO (statutory receivable).

150 Heritage Council | State Heritage Office 150 Annual Report 2014-15 Notes to the Financial Statements continued Heritage Council of Western Australia for the year ended 30 June 2015

35. Financial instrument disclosures continued Interest rate exposure and maturity analysis of financial assets and liabilities (a) Interest Rate Exposure Maturity date Weighted Carrying Fixed Variable Non Nominal Up to 1-3 3 months 1-5 Years More Average Amount Interest Interest Interest Amount 1 month Months to 1 Year than Effective Rate Rate Bearing 5 Years Interest Rate 2015 % $ $ $ $ $ $ $ $ $ $ Financial Assets Cash and cash equivalents 0.00% 281,218 - - 281,218 281,218 - - - - - Restricted cash and cash equivalents 0.00% 2,947,510 - - 2,947,510 2,947,510 - - - - - Receivables 0.00% 610 - - 610 610 - - - 610 - Amounts receivable for services 0.00% ------3,229,338 - - 3,229,338 3,229,338 - - - 610 - Financial Liabilities Payables 0.00% 9,420 9,420 9,420 9,420 - Grants payable (b) 0.00% 2,117,9 32 2,117,9 32 2,117,9 32 50,000 500,000 1,567,932 - 2,127,3 52 - - 2,127,3 52 2,127,3 52 59,420 500,000 1,567,932 - - 2014 Financial Assets Cash and cash equivalents 0.00% 1,940,894 - - 1,940,894 1,940,894 - - - - - Restricted cash and cash equivalents 0.00% 3,112,155 - - 3,112,155 3,112,155 - - - - - Receivables 0.00% 900 - - 900 900 - - - 900 - Amounts receivable for services 0.00% 680,000 - - 680,000 680,000 - - - - - 5,733,949 - - 5,733,949 5,733,949 - - - 900 - Financial Liabilities Payables 0.00% 333,554 - - 333,554 333,554 - - - - - Grants payable (b) 0.00% 1,882,921 - - 1,882,921 1,882,921 70,000 500,000 1,312,921 - - 2,216,475 - - 2,216,475 2,216,475 70,000 500,000 1,312,921 - - (a) The amounts disclosed are the contractual undiscounted cash flows of each class of financial liability at the end of the reporting period. (b) Grant amounts remaining outstanding as at the end of the reporting period are subject to grant agreements with recipients with an average grant period of two years. Grants payments are generally made progressively over the period.

151 Heritage Council | State Heritage Office 151 Annual Report 2014-15 9.0 Financial Statements – State Heritage Office Department of the State Heritage Office for the year ended 30 June 2015

Certification of Financial Statements The accompanying financial statements of the Department of the State Heritage Office have been prepared in compliance with the provisions of the Financial Management Act 2006 from proper accounts and records to present fairly the financial transactions for the financial year ended 30 June 2015 and the financial position as at 30 June 2015. At the date of signing we are not aware of any circumstances which would render the particulars included in the financial statements misleading or inaccurate.

Graeme Gammie Christopher Johnson Executive Director Chief Finance Officer Department of the State Heritage Office Department of the State Heritage Office 27 August 2015 27 August 2015

152 Heritage Council | State Heritage Office 152 Annual Report 2014-15 9.1 Independent Auditor’s Report Department of the State Heritage Office for the year ended 30 June 2015

Report on Controls I have audited the controls exercised by the Department of the State Heritage Office during the Auditor General year ended 30 June 2015.

Controls exercised by the Department of the State Heritage Office are those policies and INDEPENDENT AUDITOR’S REPORT procedures established by the Executive Director to ensure that the receipt, expenditure and investment of money, the acquisition and disposal of property, and the incurring of liabilities have To the Parliament of Western Australia been in accordance with legislative provisions.

DEPARTMENT OF THE STATE HERITAGE OFFICE Executive Director’s Responsibility for Controls The Executive Director is responsible for maintaining an adequate system of internal control to Report on the Financial Statements ensure that the receipt, expenditure and investment of money, the acquisition and disposal of I have audited the accounts and financial statements of the Department of the State Heritage public and other property, and the incurring of liabilities are in accordance with the Financial Office. Management Act 2006 and the Treasurer’s Instructions, and other relevant written law.

The financial statements comprise the Statement of Financial Position as at 30 June 2015, the Auditor’s Responsibility Statement of Comprehensive Income, Statement of Changes in Equity and Statement of Cash As required by the Auditor General Act 2006, my responsibility is to express an opinion on the Flows for the year then ended, and Notes comprising a summary of significant accounting controls exercised by the Department of the State Heritage Office based on my audit conducted policies and other explanatory information. in accordance with Australian Auditing and Assurance Standards.

Executive Director’s Responsibility for the Financial Statements An audit involves performing procedures to obtain audit evidence about the adequacy of controls The Executive Director is responsible for keeping proper accounts, and the preparation and fair to ensure that the Department complies with the legislative provisions. The procedures selected presentation of the financial statements in accordance with Australian Accounting Standards and depend on the auditor’s judgement and include an evaluation of the design and implementation the Treasurer’s Instructions, and for such internal control as the Executive Director determines of relevant controls. is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my audit opinion. Auditor’s Responsibility As required by the Auditor General Act 2006, my responsibility is to express an opinion on the Opinion financial statements based on my audit. The audit was conducted in accordance with Australian In my opinion, the controls exercised by the Department of the State Heritage Office are Auditing Standards. Those Standards require compliance with relevant ethical requirements sufficiently adequate to provide reasonable assurance that the receipt, expenditure and relating to audit engagements and that the audit be planned and performed to obtain reasonable investment of money, the acquisition and disposal of property, and the incurring of liabilities have assurance about whether the financial statements are free from material misstatement. been in accordance with legislative provisions during the year ended 30 June 2015.

An audit involves performing procedures to obtain audit evidence about the amounts and Report on the Key Performance Indicators disclosures in the financial statements. The procedures selected depend on the auditor’s I have audited the key performance indicators of the Department of the State Heritage Office for judgement, including the assessment of the risks of material misstatement of the financial the year ended 30 June 2015. statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Department’s preparation and fair presentation of the The key performance indicators are the key effectiveness indicators and the key efficiency financial statements in order to design audit procedures that are appropriate in the indicators that provide information on outcome achievement and service provision. circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the Executive Director, as well Executive Director’s Responsibility for the Key Performance Indicators as evaluating the overall presentation of the financial statements. The Executive Director is responsible for the preparation and fair presentation of the key performance indicators in accordance with the Financial Management Act 2006 and the I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my Treasurer’s Instructions and for such controls as the Executive Director determines necessary audit opinion. to ensure that the key performance indicators fairly represent indicated performance.

Opinion Auditor’s Responsibility In my opinion, the financial statements are based on proper accounts and present fairly, in all As required by the Auditor General Act 2006, my responsibility is to express an opinion on the material respects, the financial position of the Department of the State Heritage Office at key performance indicators based on my audit conducted in accordance with Australian Auditing 30 June 2015 and its financial performance and cash flows for the year then ended. They are in and Assurance Standards. accordance with Australian Accounting Standards and the Treasurer’s Instructions.

Page 1 of 3 Page 2 of 3 7th Floor Albert Facey House 469 Wellington Street Perth MAIL TO: Perth BC PO Box 8489 Perth WA 6849 TEL: 08 6557 7500 FAX: 08 6557 7600

153 Heritage Council | State Heritage Office 153 Annual Report 2014-15 Independent Auditor’s Report continued Department of the State Heritage Office for the year ended 30 June 2015

An audit involves performing procedures to obtain audit evidence about the key performance indicators. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the key performance indicators. In making these risk assessments the auditor considers internal control relevant to the Executive Director’s preparation and fair presentation of the key performance indicators in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the relevance and appropriateness of the key performance indicators for measuring the extent of outcome achievement and service provision.

I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion In my opinion, the key performance indicators of the Department of the State Heritage Office are relevant and appropriate to assist users to assess the Department’s performance and fairly represent indicated performance for the year ended 30 June 2015.

Independence In conducting this audit, I have complied with the independence requirements of the Auditor General Act 2006 and Australian Auditing and Assurance Standards, and other relevant ethical requirements.

Matters Relating to the Electronic Publication of the Audited Financial Statements and Key Performance Indicators This auditor’s report relates to the financial statements and key performance indicators of the Department of the State Heritage Office for the year ended 30 June 2015 included on the Department’s website. The Department’s management is responsible for the integrity of the Department’s website. This audit does not provide assurance on the integrity of the Department’s website. The auditor’s report refers only to the financial statements and key performance indicators described above. It does not provide an opinion on any other information which may have been hyperlinked to/from these financial statements or key performance indicators. If users of the financial statements and key performance indicators are concerned with the inherent risks arising from publication on a website, they are advised to refer to the hard copy of the audited financial statements and key performance indicators to confirm the information contained in this website version of the financial statements and key performance indicators.

DON CUNNINGHAME ASSISTANT AUDITOR GENERAL FINANCIAL AUDIT Delegate of the Auditor General for Western Australia Perth, Western Australia 28 August 2015

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154 Heritage Council | State Heritage Office 154 Annual Report 2014-15 9.2 Financial Statements Statement of Comprehensive Income Department of the State Heritage Office for the year ended 30 June 2015

Note 2015 $ COST OF SERVICES Expenses Employee benefits expense 6 3,344,052 Supplies and services 7 1,835,574 Accommodation expense 8 597,4 3 0 Grants and subsidies 9 269,736 Depreciation and amortisation expense 10 272,010 Other expenses 11 134,722 Total cost of services 6,453,524 Income Revenue User charges and fees 12 29,776 Other revenue 13 3,109 Total revenue 32,885 Total income other than income from State Government 32,885

NET COST OF SERVICES 6,420,639 Income from State Government 14 Service appropriation 1,941,000 Services received free of charge 3,446,117 Total income from State Government 5,387,117 DEFICIT FOR THE PERIOD (1,033,522) OTHER COMPREHENSIVE INCOME Items not reclassified subsequently to profit or loss - Changes in asset revaluation surplus - Total other comprehensive income - TOTAL COMPREHENSIVE DEFICIT FOR THE PERIOD 24 (1,033,522) The Statement of Comprehensive Income should be read in conjunction with the accompanying notes.

155 Heritage Council | State Heritage Office 155 Annual Report 2014-15 Statement of Financial Position Department of the State Heritage Office for the year ended 30 June 2015

Note 2015 $ ASSETS Current Assets Cash and cash equivalents 26 1,483,353 Restricted cash and cash equivalents 15, 26 855,000 Receivables 16 121,560 Amounts receivable for services 17 20,000 Other current assets 18 56,217 Total Current Assets 2,536,130 Non-Current Assets Amounts receivable for services 17 921,000 Office equipment, computers and software 19 27,9 0 4 Intangible assets 20 1,851,191 Total Non-Current Assets 2,800,095 TOTAL ASSETS 5,336,225 LIABILITIES

156 Heritage Council | State Heritage Office 156 Annual Report 2014-15 Statement of Financial Position continued Department of the State Heritage Office for the year ended 30 June 2015

Note 2015 $ Current Liabilities Payables 22 340,959 Provisions 23 542,199 Total Current Liabilities 883,158 Non-Current Liabilities Provisions 23 202,929 Total Non-Current Liabilities 202,929 TOTAL LIABILITIES 1,086,087 NET ASSETS 4,250,138 EQUITY 24 Contributed equity 5,283,660 Accumulated surplus (1,033,522) TOTAL EQUITY 4,250,138 The Statement of Comprehensive Income should be read in conjunction with the accompanying notes.

157 Heritage Council | State Heritage Office 157 Annual Report 2014-15 Statement of Changes in Equity Department of the State Heritage Office for the year ended 30 June 2015

Note Contributed Accumulated Total equity equity surplus/ (deficit) $ $ $ Balance at 1 July 2014 - - - Surplus/(Deficit) - (1,033,522) (1,033,522) Other comprehensive income - - - Total comprehensive income for the period - (1,033,522) (1,033,522) Transactions with owners in their capacity as owners: Capital appropriations - - Other contributions by owners 5,283,660 - 5,283,660 Distributions to owners - - - Total 5,283,660 - 5,283,660 Balance at 30 June 2015 5,283,660 (1,033,522) 4,250,138 The Statement of Changes in Equity should be read in conjunction with the accompanying notes.

158 Heritage Council | State Heritage Office 158 Annual Report 2014-15 Statement of Cash Flows Department of the State Heritage Office for the year ended 30 June 2015

Note 2015 $ CASH FLOWS FROM STATE GOVERNMENT Service appropriation 1,819,000 Capital appropriation - Transfer from HCWA 3,172,934 Holding account drawdowns - Net cash provided by State Government 4,991,934

CASH FLOWS FROM OPERATING ACTIVITIES Payments Employee benefits (1,276,156) Services and supplies (675,522) Accommodation (239,336) Grants and subsidies - other (207,4 8 8) GST payments on purchases (114,285) Other payments (110,133) Receipts Provision of services - User charges and fees 17,9 9 6 GST receipts on sales 1,989 GST receipts from taxation authority 1,348 Other receipts 1,264 Net cash used in operating activities 26 (2,600,323)

159 Heritage Council | State Heritage Office 159 Annual Report 2014-15 Statement of Cash Flows continued Department of the State Heritage Office for the year ended 30 June 2015

Note 2015 $ CASH FLOWS FROM INVESTING ACTIVITIES Payments Intangible assets - development costs (53,258) Receipts Proceeds from sale of non-current physical assets - Net cash used in investing activities (53,258) Net increase in cash and cash equivalents 2,338,353 Cash and cash equivalents at the beginning of the period - CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 26 2,338,353 The Statement of Cash Flows should be read in conjunction with the accompanying notes.

160 Heritage Council | State Heritage Office 160 Annual Report 2014-15 Notes to the Financial Statements Department of the State Heritage Office for the year ended 30 June 2015

1. Australian Accounting Standards 2. Summary of Significant Accounting Policies General (a) General statement The Department of the State Heritage Office (State Heritage The State Heritage Office is a not-for-profit reporting entity Office) financial statements for the year ended 30 June that prepares general purpose financial statements in 2015 have been prepared in accordance with Australian accordance with Australian Accounting Standards, the Accounting Standards. The term ‘Australian Accounting Framework, Statements of Accounting Concepts and other Standards’ refers to Standards and Interpretations issued by authoritative pronouncements of the AASB as applied by the the Australian Accounting Standard Board (AASB). Treasurer's Instructions. Several of these are modified by the The State Heritage Office has adopted any applicable, new Treasurer's Instructions to vary application, disclosure, format and revised Australian Accounting Standards from their and wording. operative dates. The Financial Management Act 2006 and the Treasurer's From 1 July 2014 the State Heritage Office (SHO) was Instructions impose legislative provisions that govern the established to conduct most of the Heritage Council’s day to preparation of financial statements and take precedence day operations. SHO is now the primary vehicle for operational over Australian Accounting Standards, the Framework, activities. Refer to note 25 on the details of the restructure of Statements of Accounting Concepts and other authoritative administrative arrangements and the transfer of assets and pronouncements of the AASB. liabilities. Costs remaining with the Heritage Council relate Where modification is required and has had a material or primarily to the board, committees and the Heritage Grant significant financial effect upon the reported results, details Program. The Heritage Council will continue to oversee major of that modification and the resulting financial effect are decisions and provide strategic direction to SHO. disclosed in the notes to the financial statements. Early adoption of standards The State Heritage Office cannot early adopt an Australian Accounting Standard unless specifically permitted by TI 1101 Application of Australian Accounting Standards and Other Pronouncements. There has been no early adoption of Australian Accounting Standards that have been issued or amended (but not operative) by the State Heritage Office for the annual reporting period ended 30 June 2015.

161 Heritage Council | State Heritage Office 161 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

2. Summary of Significant Accounting Policies

(b) Basis of preparation (c) Reporting entity The financial statements have been prepared on the accrual The Department of the State Heritage Office is the reporting basis of accounting using the historical cost convention. entity and has no related bodies. The accounting policies adopted in the preparation of (d) Contributed equity the financial statements have been consistently applied AASB Interpretation 1038 Contributions by Owners Made throughout all periods presented unless otherwise stated. to Wholly-Owned Public Sector Entities requires transfers in The financial statements are presented in Australian dollars. the nature of equity contributions, other than as a result of a Note 3 'Judgements made by management in applying restructure of administrative arrangements, to be designated accounting policies’ discloses judgements that have been by the Government (the owner) as contributions by owners (at made in the process of applying the State Heritage Office's the time of, or prior to transfer) before such transfers can be accounting policies resulting in the most significant effect on recognised as equity contributions. amounts recognised in the financial statements. Capital appropriations have been designated as contributions Note 4 'Key sources of estimation uncertainty’ discloses by owners by TI 955 Contributions by Owners made to key assumptions made concerning the future and other key Wholly Owned Public Sector Entities and have been credited sources of estimation uncertainty at the end of the reporting directly to Contributed Equity. period, that have a significant risk of causing a material The transfers of net assets to/from other agencies, other than adjustment to the carrying amounts of assets and liabilities as a result of a restructure of administrative arrangements, are within the next financial year. designated as contributions by owners where the transfers are non-discretionary and non-reciprocal.

162 Heritage Council | State Heritage Office 162 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

2. Summary of Significant Accounting Policies

(e) Income Gains Revenue recognition Realised and unrealised gains are usually recognised on a net Revenue is recognised and measured at the fair value of basis. These include gains arising on the disposal of non- consideration received or receivable. The following specific current assets. recognition criteria must also be met before revenue is (f) Office equipment, computers and software recognised for the following major business activities as follows: Capitalisation/expensing of assets Provision of services Items of office equipment, computers and software costing Revenue is recognised by reference to the stage of $5,000 or more are recognised as assets and the cost of completion of the transaction. utilising assets is expensed (depreciated) over their useful Service Appropriations lives. Items costing less than $5,000 are immediately Service Appropriations are recognised as revenues at fair expensed direct to the Statement of Comprehensive Income value in the period in which the State Heritage Office gains (other than where they form part of a group of similar items control of the appropriated funds. The State Heritage Office which are significant in total). gains control of appropriated funds at the time those funds Initial recognition and measurement are deposited to the bank account or credited to the amounts Office equipment, computers and software are initially receivable for services (holding account) held at Treasury. recognised at cost. Grants, donations, gifts and other non-reciprocal For items of office equipment, computers and software contributions acquired at no cost or for nominal cost, the cost is their fair Revenue is recognised at fair value when the State Heritage value at the date of acquisition. Office obtains control over the assets comprising the Subsequent measurement contributions, usually when cash is received. All items of office equipment, computers and software are Other non-reciprocal contributions that are not contributions stated at historical cost less accumulated depreciation and by owners are recognised at their fair value. Contributions of accumulated impairment losses. services are only recognised when a fair value can be reliably determined and the services would be purchased if not donated.

163 Heritage Council | State Heritage Office 163 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

2. Summary of Significant Accounting Policies Depreciation Intangible assets are initially recognised at cost. For assets All non-current assets having a limited useful life are acquired at no cost or for nominal cost, the cost is their fair systematically depreciated over their estimated useful lives value at the date of acquisition. in a manner which reflects the consumption of their future The cost model is applied for subsequent measurement economic benefits. requiring the asset to be carried at cost less any accumulated Depreciation is calculated using the straight line method, amortisation and accumulated impairment losses. using rates that are reviewed annually. Estimated useful lives Amortisation for intangible assets with finite useful lives is for each class of depreciable asset are: calculated for the period of the expected benefit (estimated Computers 1 Year useful life which is reviewed annually) on the straight line basis. Intangible assets controlled by the State Heritage Office Office equipment 3 years have a finite useful life and zero residual value. (a) Software 5 years The expected useful lives for the class of intangible asset is: (a) Software that is integral to the operation of related Software(a) 4 Years hardware. (a) Software that is not integral to the operation of any related Assets that were transferred in from the Heritage Council are hardware. recognised for the remainder of their useful life. Assets that were transferred in from the Heritage Council are (g) Intangible assets recognised for the remainder of their useful life. Capitalisation/expensing of assets Development costs Acquisitions of intangible assets costing $5,000 or more Development costs incurred for an individual project are carried and internally generated intangible assets costing $50,000 forward when the future economic benefits can reasonably be or more are capitalised. The cost of utilising the assets is regarded as assured and the total project costs are likely to expensed (amortised) over their useful life. Costs incurred exceed $50,000. Other development costs are expensed as below these thresholds are immediately expensed directly to incurred. the Statement of Comprehensive Income.

164 Heritage Council | State Heritage Office 164 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

2. Summary of Significant Accounting Policies Computer software revalued asset is written down to recoverable amount, Software that is an integral part of the related hardware is the loss is recognised as a revaluation decrement in other recognised as office equipment and computers. Software that comprehensive income. As the State Heritage Office is a not- is not an integral part of the related hardware is recognised for-profit entity, unless a specialised asset has been identified as an intangible asset. Software costing less than $5,000 is as a surplus asset, the recoverable amount is the higher expensed in the year of acquisition. of an asset’s fair value less costs to sell and depreciated replacement cost. Website costs The risk of impairment is generally limited to circumstances Website costs are charged as expenses when they are where an asset’s depreciation is materially understated, where incurred unless they relate to the acquisition or development the replacement cost is falling or where there is a significant of an asset when they may be capitalised and amortised. change in useful life. Each relevant class of assets is reviewed Generally, costs in relation to feasibility studies during annually to verify that the accumulated depreciation/ the planning phase of a website, and ongoing costs of amortisation reflects the level of consumption or expiration maintenance during the operating phase are expensed. of the asset’s future economic benefits and to evaluate any Costs incurred in building or enhancing a website that can impairment risk from falling replacement costs. be reliably measured, are capitalised to the extent that they represent probable future economic benefits. Intangible assets with an indefinite useful life and intangible assets not yet available for use are tested for impairment at (h) Impairment of assets the end of each reporting period irrespective of whether there Plant, equipment and intangible assets are tested for any is any indication of impairment. indication of impairment at the end of each reporting period. Where there is an indication of impairment, the recoverable (i) Leases amount is estimated. Where the recoverable amount is less The State Heritage Office holds operating leases for motor than the carrying amount, the asset is considered impaired vehicles and office premises. Lease payments are expensed and is written down to the recoverable amount and an on a straight line basis over the lease term as this represents impairment loss is recognised. Where an asset measured at the pattern of benefits derived from the leases. (See note 27 cost is written down to recoverable amount, an impairment 'Commitments'). loss is recognised in profit or loss. Where a previously

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2. Summary of Significant Accounting Policies

(j) Financial instruments (k) Cash and cash equivalents In addition to cash, the State Heritage Office has two For the purpose of the Statement of Cash Flows, Cash and categories of financial instrument: cash equivalent (and Restricted cash and cash equivalents) assets comprise cash on hand and short-term deposits with ■■ Receivables; and original maturities of three months or less that are readily ■■ Financial liabilities measured at amortised cost. convertible to a known amount of cash and which are subject Financial instruments have been disaggregated into the to insignificant risk of changes in value. following classes: (l) Accrued salaries ■■ Financial Assets Accrued salaries (see note 22 'Payables') represent the ■■ Cash and cash equivalents amount due to staff but unpaid at the end of the financial ■■ Restricted cash and cash equivalents year. Accrued salaries are settled within a fortnight of the

■■ Receivables financial year end. The State Heritage Office considers the carrying amount of accrued salaries to be equivalent to its net ■■ Amounts receivable for services fair value. ■■ Financial Liabilities (m) Amounts receivable for services (holding account) ■■ Payables The State Heritage Office receives income from the State Initial recognition and measurement of financial instruments Government partly in cash and partly as an asset (holding is at fair value which normally equates to the transaction cost account receivable). The holding account receivable balance, or the face value. Subsequent measurement is at amortised resulting from service appropriation funding, is accessible cost using the effective interest method. on the emergence of the cash funding requirement to cover The fair value of short-term receivables and payables is the leave entitlements and asset replacement. transaction cost or the face value because there is no interest rate applicable and subsequent measurement is not required as the effect of discounting is not material.

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2. Summary of Significant Accounting Policies

(n) Receivables Provisions - Employee benefits Receivables are recognised at the original invoice amount less All annual leave and long service leave provisions are in an allowance for any uncollectible amounts (i.e. Impairment). respect of employees’ services up to the end of the reporting The collectability of receivables is reviewed on an ongoing period. basis and any receivables identified as uncollectible are Annual leave written-off against the allowance account. The allowance for uncollectible amounts (doubtful debts) is raised when there is Annual leave is not expected to be settled wholly within 12 objective evidence that the State Heritage Office will not be months after the end of the reporting period and is therefore able to collect the debts. The carrying amount is equivalent to considered to be ‘other long-term employee benefits’. The fair value as it is due for settlement within 30 days. annual leave liability is recognised and measured at the present value of amounts expected to be paid when the (o) Payables liabilities are settled using the remuneration rate expected to Payables are recognised at the amounts payable when apply at the time of settlement. the State Heritage Office becomes obliged to make future When assessing expected future payments consideration payments as a result of a purchase of assets or services. is given to expected future wage and salary levels including The carrying amount is equivalent to fair value, as they are non-salary components such as employer superannuation generally settled within 30 days. contributions, as well as the experience of employee (p) Provisions departures and periods of service. The expected future Provisions are liabilities of uncertain timing or amount and payments are discounted using market yields at the end are recognised where there is a present legal, equitable or of the reporting period on national government bonds with constructive obligation as a result of a past event and when terms to maturity that match, as closely as possible, the the outflow of resources embodying economic benefits is estimated future cash outflows. probable and a reliable estimate can be made of the amount The provision for annual leave is classified as a current liability of the obligation. Provisions are reviewed at the end of each as the State Heritage Office does not have an unconditional reporting period. right to defer settlement of the liability for at least 12 months after the reporting period.

167 Heritage Council | State Heritage Office 167 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

2. Summary of Significant Accounting Policies Long service leave Purchased leave Long service leave that is not expected to be settled wholly The provision for purchased leave relates to Public Service within 12 months after the end of the reporting period is employees who have entered into an agreement to self- recognised and measured at the present value of amounts fund up to an additional 10 weeks leave per calendar year. expected to be paid when the liabilities are settled using the The provision recognises the value of salary set aside for remuneration rate expected to apply at the time of settlement. employees and is measured at the undiscounted amounts When assessing expected future payments consideration expected to be paid when the liabilities are settled. is given to expected future wage and salary levels including Superannuation non-salary components such as employer superannuation The Government Employees Superannuation Board (GESB) contributions, as well as the experience of employee and other funds administer public sector superannuation departures and periods of service. The expected future arrangements in Western Australia accordance with payments are discounted using market yields at the end legislative requirements. Eligibility criteria for membership in of the reporting period on national government bonds with particular schemes for public employees varies according to terms to maturity that match, as closely as possible, the commencement and implementation dates. estimated future cash outflows. Eligible employees contribute to the Pension Scheme, a Unconditional long service leave provisions are classified as defined benefit pension scheme closed to new members current liabilities as the State Heritage Office does not have an since 1987, or the Gold State Superannuation Scheme unconditional right to defer settlement of the liability for at least (GSS), a defined benefit lump sum scheme closed to new 12 months after the end of the reporting period. Pre-conditional members since 1995. and conditional long service leave provisions are classified as non-current liabilities because the State Heritage Office has an Employees commencing employment prior to 16 April 2007 unconditional right to defer the settlement of the liability until who were not members of either the Pension Scheme or the the employee has completed the requisite years of service. GSS became non-contributory members of the West State Superannuation Scheme (WSS). Employees commencing employment on or after 16 April 2007 became members of the GESB Super Scheme (GESBS). From 30 March 2012, existing members of the WSS or GESBS and new employees became able to choose their preferred superannuation fund.

168 Heritage Council | State Heritage Office 168 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

2. Summary of Significant Accounting Policies The State Heritage Office makes concurrent contributions to Provisions - other GESB or other funds on behalf of employees in compliance Employment on-costs with the Commonwealth Government’s Superannuation Guarantee (Administration) Act 1992. Contributions to these Employment on-costs, including workers’ compensation accumulation schemes extinguish the State Heritage Office's insurance, are not employee benefits and are recognised liability for superannuation charges in respect of employees separately as liabilities and expenses when the employment who are not members of the Pension Scheme or GSS. to which they relate has occurred. Employment on-costs are included as part of ‘Other expenses’ and are not included as The GSS is a defined benefit scheme for the purposes of part of the State Heritage Office’s Employee benefits expense. employees and whole-of-government reporting. However, it The related liability is included in ‘Employment is a defined contribution plan for agency purposes because on-costs provision’. the concurrent contributions (defined contributions) made by the State Heritage Office to GESB extinguishes the agency’s (q) Superannuation expense obligations to the related superannuation liability. Superannuation expense is recognised in the profit or loss The State Heritage Office has no liabilities under the Pension of the Statement of Comprehensive Income and comprises or the GSS Schemes. The liabilities for the unfunded Pension employer contributions paid to the GSS (concurrent Scheme and the unfunded GSS transfer benefits attributable contributions), the WSS, the GESBS, or other superannuation to members who transferred from the Pension Scheme, funds. The employer contribution paid to the GESB in respect are assumed by the Treasurer. All other GSS obligations of the GSS is paid back into the Consolidated Account by the are funded by concurrent contributions made by the State GESB. Heritage Office to the GESB. The GESB makes all benefit payments in respect of the Pension and GSS Schemes, and is recouped by the Treasurer for the employer's share.

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2. Summary of Significant Accounting Policies

(r) Assets and services received free of charge or for nominal Operating lease commitments cost The State Heritage Office has entered into a lease for Assets or services received free of charge or for nominal cost, buildings for office accommodation. This lease relates to that the State Heritage Office would otherwise purchase if buildings of a temporary nature and it has been determined not donated, are recognised as income at the fair value of the that the lessor retains substantially all of the risks and rewards assets or services where they can be reliably measured. A incidental to ownership. Accordingly, this lease has been corresponding expense is recognised for services received. classified as an operating lease. Receipts of assets are recognised in the Statement of Financial Position. 4. Key sources of estimation uncertainty Assets or services received from other State Government Key estimates and assumptions concerning the future are based agencies are separately disclosed under Income from State on historical experience and various other factors that have a Government in the Statement of Comprehensive Income. significant risk of causing material adjustment to the carrying (s) Comparative figures amounts of assets and liabilities within the next financial year. Owing to this being the first year of operation and in Long service leave accordance with TI 949 (2), there is no disclosure of Several estimations and assumptions used in calculating the comparatives for the year ended 30 June 2015. State Heritage Office's long service leave provision include expected future salary rates, discount rates, employee 3. Judgements made by management in applying retention rates and expected future payments. Changes accounting policies in these estimations and assumptions may impact on the The preparation of financial statements requires management carrying amount of the long service leave provision. to make judgements about the application of accounting policies that have a significant effect on the amounts recognised in the financial statements. The State Heritage Office evaluates these judgements regularly.

170 Heritage Council | State Heritage Office 170 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

5. Disclosure of changes in accounting policy and estimates Initial Application of an Australian Accounting Standard The Department of the State Heritage Office has applied the following Australian Accounting standards effective for annual reporting periods beginning on or after 1 July 2014 that impacted on the Department. Int 21 Levies This Interpretation clarifies the circumstances under which a liability to pay a government levy imposed should be recognised. There is no financial impact for the State Heritage Office at reporting date. AASB 1031 Materiality This Standard supersedes AASB 1031 (February 2010), removing Australian guidance on materiality that is not available in IFRSs and refers to guidance on materiality in other Australian pronouncements. There is no financial impact. AASB 1055 Budgetary Reporting This Standard requires specific budgetary disclosures in the general purpose financial statements of not for profit entities within the General Government Sector. The State Heritage Office will be required to disclose additional budgetary information and explanations of major variances between actual and budgeted amounts, though there is no financial impact. Amendments to Australian Accounting Standards – Offsetting Financial Assets and Financial Liabilities AASB 2012-3 [AASB 132] This Standard adds application guidance to AASB 132 to address inconsistencies identified in applying some of the offsetting criteria, including clarifying the meaning of “currently has a legally enforceable right of set-off” and that some gross settlement systems may be considered equivalent to net settlement. There is no financial impact. AASB 2013-3 Amendments to AASB 136 – Recoverable Amount Disclosures for Non-Financial Assets This Standard introduces editorial and disclosure changes. There is no financial impact.

171 Heritage Council | State Heritage Office 171 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

5. Disclosure of changes in accounting policy and estimates continued Amendments to Australian Accounting Standards - Australian Implementation Guidance for Not-for-Profit AASB 2013-8 Entities – Control and Structured Entities [AASB 10, 12 & 1049] The amendments, issued in October 2013, provide significant guidance in determining whether a not-for-profit entity controls another entity when financial returns are not key attribute of the investor’s relationship. The Standard has no financial impact in its own right, rather the impact results from the adoption of the amended AASB 10. Amendments to Australian Accounting Standards - Conceptual Framework, Materiality and Financial AASB 2013-9 Instruments Part B of this omnibus Standard makes amendments to other Standards arising from the deletion of references to AASB 1031 in other Standards for periods beginning on or after 1 January 2014. It has no financial impact. AASB 2014-1 Amendments to Australian Accounting Standards Part A of this Standard consists primarily of clarifications to Accounting Standards and has no financial impact for the State Heritage Office. Part B of this Standard has no financial impact as the State Heritage Office contributes to schemes that are either defined contribution plans, or deemed to be defined contribution plans. Part C of this Standard has no financial impact as It removes references to AASB 1031 Materiality from a number of Accounting Standards.

172 Heritage Council | State Heritage Office 172 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

5. Disclosure of changes in accounting policy and estimates continued Future impact of Australian Accounting Standards not yet operative The State Heritage Office cannot early adopt an Australian Accounting Standard unless specifically permitted by TI 1101 Application of Australian Accounting Standards and Other Pronouncements. Consequently, the State Heritage Office has not applied early any of the following Australian Accounting Standards that have been issued that may impact the State Heritage Office. Where applicable, the Board plans to apply these Australian Accounting Standards from their application date. Operative for reporting periods beginning on/after AASB 9 Financial Instruments 1 Jan 2018 This Standard supersedes AASB 139 Financial Instruments: Recognition and Measurement, introducing a number of changes to accounting treatments. The mandatory application date of this Standard is currently 1 January 2018 after being amended by AASB 2012-6, AASB 2013-9 and AASB 2014-1 Amendments to Australian Accounting Standards. The State Heritage Office has not yet determined the application or the potential impact of the Standard. AASB 15 Revenue from Contracts with Customers 1 Jan 2017 This Standard establishes the principles that the State Heritage Office shall apply to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer. The State Heritage Office has not yet determined the application or the potential impact of the Standard.

173 Heritage Council | State Heritage Office 173 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

Operative for reporting periods beginning on/after 5. Disclosure of changes in accounting policy and estimates continued Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) AASB 2010-7 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136, 137, 139, 1023 1 Jan 2018 & 1038 and Int 2, 5, 10, 12, 19 & 127] This Standard makes consequential amendments to other Australian Accounting Standards and Interpretations as a result of issuing AASB 9 in December 2010. The mandatory application date of this Standard has been amended by AASB 2012-6 and AASB 2014-1 to 1 January 2018. The State Heritage Office has not yet determined the application or the potential impact of the Standard. Amendments to Australian Accounting Standards - Conceptual Framework, Materiality and AASB 2013-9 1 Jan 2015 Financial Instruments. Part C of this omnibus Standard defers the application of AASB 9 to 1 January 2017. The application date of AASB 9 was subsequently deferred to 1 January 2018 by AASB 2014-1. The State Heritage Office has not yet determined the application or the potential impact of AASB 9. AASB 2014-1 Amendments to Australian Accounting Standards 1 Jan 2015 Part E of this Standard makes amendments to AASB 9 and consequential amendments to other Standards. It has not yet been assessed by the State Heritage Office to determine the application or potential impact of the Standard. Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of AASB 2014-4 1 Jan 2016 Depreciation and Amortisation [AASB 116 & 138] The adoption of this Standard has no financial impact for the State Heritage Office as depreciation and amortisation is not determined by reference to revenue generation, but by reference to consumption of future economic benefits.

174 Heritage Council | State Heritage Office 174 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

Operative for reporting periods beginning on/after 5. Disclosure of changes in accounting policy and estimates continued AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15 1 Jan 2017 This Standard gives effect to the consequential amendments to Australian Accounting Standards (including Interpretations) arising from the issuance of AASB 15. The State Heritage Office has not yet determined the application or the potential impact of the Standard. AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) 1 Jan 2018 This Standard gives effect to the consequential amendments to Australian Accounting Standards (including Interpretations) arising from the issuance of AASB 9 (December 2014). The State Heritage Office has not yet determined the application or the potential impact of the Standard. Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) – AASB 2014-8 1 Jan 2015 Application of AASB 9 (December 2009) and AASB 9 (December 2010) [AASB 9 (2009 & 2010)] This Standard makes amendments to AASB 9 Financial Instruments (December 2009) and AASB 9 Financial Instruments (December 2010), arising from the issuance of AASB 9 Financial Instruments in December 2014. The State Heritage Office has not yet determined the application or the potential impact of the Standard. Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 2015-2 1 Jan 2016 AASB 101 [AASB 7, 101, 134 & 1049] This Standard amends AASB 101 to provide clarification regarding the disclosure requirements in AASB 101. Specifically, the Standard proposes narrow-focus amendments to address some of the concerns expressed about existing presentation and disclosure requirements and to ensure entities are able to use judgement when applying a Standard in determining what information to disclose in their financial statements. There is no financial impact.

175 Heritage Council | State Heritage Office 175 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

Operative for reporting periods beginning on/after 5. Disclosure of changes in accounting policy and estimates continued Amendments to Australian Accounting Standards arising from the Withdrawal of AASB AASB 2015-3 1 Jul 2015 1031 Materiality This Standard completes the withdrawal of references to AASB 1031 in all Australian Accounting Standards and Interpretations, allowing that Standard to effectively be withdrawn. There is no financial impact. Amendments to Australian Accounting Standards – Extending Related Party Disclosures to AASB 2015-6 1 Jul 2016 Not-for-Profit Public Sector Entities [AASB 10, 124 & 1049] The amendments extend the scope of AASB 124 to include application by not-for-profit public sector entities. Implementation guidance is included to assist application of the Standard by not- for-profit public sector entities. The State Heritage Office has not yet determined the application of the Standard, though there is no financial impact.

176 Heritage Council | State Heritage Office 176 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 6. Employee benefits expense Salaries and wages (a) 3,046,917 Superannuation - defined contribution plans (b) 278,900 Staff travel 18,235 3,344,052 (a) Includes the value of the fringe benefit to employees plus the fringe benefits tax component and leave entitlements including superannuation contribution component. (b) Defined contribution plans include West State, Gold State and GESB and other eligible funds. Employment on-costs expenses, such as workers’ compensation insurance, are included at note 11 ‘Other expenses’. Employment on-costs’ liability is included in note 23 ‘Provisions’ 2015 $ 7. Supplies and services General expenses 65,781 Communication expenses 89,819 Service contracts 1,538,223 Consumable expenses 111,780 Minor equipment acquisitions 29,971 1,835,574 8. Accommodation expense Lease rentals 551,481 Repairs and maintenance - buildings 2,395 Other property costs 43,554 597,4 3 0 9. Grants and subsidies Cossack 120,000 Local government grants 113,736 Education and promotion 36,000 269,736

177 Heritage Council | State Heritage Office 177 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 10. Depreciation and amortisation expense Depreciation Office equipment and computers 19,245 Total depreciation 19,245 Amortisation Intangible assets 252,765 Total amortisation 252,765 Total depreciation and amortisation 272,010 11. Other expenses Employment on-costs (b) (see note 6) 56,965 Auditor General fees (a) 22,756 Other expenses 55,001 134,722 12. User charges and fees Training courses 17,6 5 0 inContact registrations 12,036 Other 90 29,776 13. Other revenue Government vehicle scheme 3,089 Other 20 3,109

178 Heritage Council | State Heritage Office 178 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 14. Income from State Government Appropriation revenue received during the year: Service appropriations (a) 1,941,000 Resources received free of charge - Heritage Council of Western Australia (b) 3,0 97,5 6 6 - Legal fees 25,257 - Landgate - land information & valuation services 23,960 - Accommodation - leasing 241,416 - Accommodation - fit out depreciation 8,838 - Financial Management Information System 49,080 5,3 87,117 (a) Service appropriations fund the net cost of services delivered. Appropriation revenue comprises a cash component and a receivable (asset). The receivable (holding account) comprises the budgeted depreciation expense for the year and any agreed increase in leave liabilities during the year. (b) SHO continued to be funded through the Heritage Council of WA until January 31, 2015 and this amount comprises the net expenditure processed through the Heritage Council during this period. See note 25 Restructure of Administration Arrangements for further details. 2015 $ 15. Restricted cash and cash equivalents Heritage Revolving Fund (a) 750,000 Accrued Salary Suspense account (b) 105,000 855,000 (a) Unspent funds that can only be used for the specific designated purpose of the Heritage Revolving Fund Program. (b) Amount held in the suspense account at Dept. of Treasury is only to be used for the purpose of meeting the 27th pay in a financial year that occurs every 11 years which is due in 2015-16.

179 Heritage Council | State Heritage Office 179 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 16. Receivables Receivables 7,8 8 6 GST receivable 113,674 121,560 17. Amounts receivable for services (holding account) Current 20,000 Non-current 921,000 941,000 Represents the non-cash component of services appropriations. See note 2(m) 'Amounts Receivable for Services (Holding Account)'. It is restricted in that it can only be used for asset replacement or payment of leave liability. 18. Other current assets Prepayments 56,217 56,217 19. Office equipment, computers and software Computer hardware and office equipment At cost 47,14 9 Accumulated depreciation (19,245) 27,9 0 4 Reconciliations of the carrying amounts of office equipment and computers, and furniture at the beginning and end of the reporting period are set out below: Office Equipment & 2015 Computers Carrying amount at start of year - Additions - Transfers - from the Heritage Council of WA (see note 25) 47,14 9 Depreciation/Amortisation (19,245) Carrying amount at end of year 27,9 0 4

180 Heritage Council | State Heritage Office 180 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 20. Intangible assets Software (a) - inHerit 362,543 Accumulated amortisation (120,701) 241,842 Software (b) -SHObiz core business system 1,741,413 Accumulated amortisation (132,064) 1,609,349 1,851,191 2015 Software (a) (b) Reconciliation: Carrying amount at start of year - Additions 173,614 Transfers - from the Heritage Council of WA (see note 25) 1,930,342 Amortisation (252,765) Carrying amount at end of year 1,851,191 (a) inHerit intangible asset relates to the completed costs of the Heritage Places Online Database for collecting, storing, analysing, and publishing information about heritage places. (b) SHObiz intangible asset relates to the completed cost of the replacement of the State Heritage Office's core business system, as part of the Nimbus project. 21. Impairment of assets There were no indications of impairment to office equipment, computers, software or intangible assets at 30 June 2015. The State Heritage Office held intangible assets with a definite useful life during the reporting period relating to the development of software. At the end of the reporting period, other than work in progress, there were no intangible assets not yet available for use.

181 Heritage Council | State Heritage Office 181 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 22. Payables Trade payables 216,312 Other payables 5,085 Accrued expenses 23,542 Accrued salaries 96,020 340,959 23. Provisions Current Employee benefits provision Annual leave (a) 232,466 Long service leave (b) 256,016 488,482 Other provisions Purchased leave 4,988 Employment on-costs (c) 48,729 542,199 Non-current Employee benefits provision Long service leave (b) 184,681 184,681 Other provisions Employment on-costs (c) 18,248 202,929 (a) Annual leave liabilities have been classified as current as there is no unconditional right to defer settlement for at least 12 months after the reporting period. Assessments indicate that actual settlement of the liabilities will occur as follows: Within 12 months of the end of the reporting period 155,397 More than 12 months after the end of the reporting period 77,0 6 9 232,466 (b) Long service leave liabilities have been classified as current where there is no unconditional right to defer settlement for at least 12 months after the reporting period. Assessments indicate that actual settlement of the liabilities will occur as follows: Within 12 months of the end of the reporting period 55,113 More than 12 months after the end of the reporting period 385,584 440,697

182 Heritage Council | State Heritage Office 182 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 23. Provisions continued $ (c) The settlement of annual and long service leave liabilities gives rise to the payment of employment on-costs including workers' compensation insurance. The provision is the present value of expected future payments. The associated expense is included as part of 'Other expenses'. (See note 12). Movements in Other provisions, other than Employee benefits, is set out below: Employment on-cost provision Carrying amount at start of year - Transfer from the Heritage Council (see note 25) 66,989 Additional provisions recognised 4,976 Carrying amount at end of year 71,965 24. Equity The Government holds the equity interest in the State Heritage Office on behalf of the community. Equity represents the residual interest in the net assets of the State Heritage Office. The asset revaluation surplus represents that portion of equity resulting from the revaluation of non-current assets. Contributed equity Balance at start of the period - Capital appropriation - Balance at end of the period - Contributions by owners Capital appropriation - Total contributions by owners - Transfer of net assets from other agencies Transfer of net assets from owners – Heritage Council 5,283,660 Other contributions by owners 5,283,660 Balance at end of the period 5,283,660 Accumulated surplus/(deficit) Balance at start of the year - Result for the period (1,033,522) Balance at end of the period (1,033,522) Total equity at end of the period 4,250,138

183 Heritage Council | State Heritage Office 183 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

25. Restructure of Administration Arrangements

On July 1, 2014 the Government established the new State Heritage Office (SHO) which assumed the majority of the operational activities of the Heritage Council of Western Australia (HCWA). As a result most of the budget, assets and liabilities relating to operational activities, were transferred from HCWA to SHO from this time. A portion of cash held as at July 1, 2014 along with all Non-Current Assets, including amounts receivable for services, office equipment, computers, software and intangible assets, were considered operational in nature and transferred from HCWA to SHO. Current and Non-Current Liabilities as at July 1, 2014 relating to employee provisions were also transferred to SHO along with the FTEs. Equity transfers from HCWA: Assets Cash and cash equivalents 3,172,934 Non-current - Appropriation - asset replacement 630,603 Non-current - Appropriation - leave liability 226,000 Office equipment, computers and software 47,14 9 Intangible assets 1,930,342 6,007,028 Liabilities Payables 1,612 Annual leave 217,761 Current long service leave 229,577 Non-current long service leave 207,429 Employee on costs 66,989 723,368 Total Equity Movement 5,283,660

184 Heritage Council | State Heritage Office 184 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 2015 $ 26. Reconciliation of cash Cash at the end of the financial year as shown in the Statement of Cash Flows is reconciled to the related item in the Statement of Financial Position as follows: Cash and cash equivalents 1,482,853 Restricted cash and cash equivalents (See note 15) 855,000 Petty cash advance 500 2,338,353 Reconciliation of net cost of services to net cash flows provided by/(used in) operating activities. Net cost of services (6,420,639) Non-cash items: Depreciation and amortisation expense 272,010 Resources received free of charge 3,446,117 (Increase)/decrease in assets: Receivables ( 7,8 8 6) Current other assets (56,217) Increase/(decrease) in liabilities: Current payables (a) 215,554 Current accrued salaries 18,605 Current annual leave (711) Current long service leave 58,669 Current other provisions 10,398 Non-current other provisions (22,748) Non-current long service leave (5,422) Net GST receipts/(payments)(b) (112,296) Change in GST receivables/payables(c) 4,243 Net cash used in operating activities (2,600,323) (a) Note that the Australian Taxation Office (ATO) receivable/payable in respect of GST and the receivable/payable in respect of the sale/purchase of non-current assets are not included in these items as they do not form part of the reconciling items. (b) This is the net GST paid/received, i.e. Cash transactions. (c) This reverses out the GST in receivables and payables. At the end of the reporting period, the State Heritage Office had fully drawn on all financing facilities, details of which are disclosed in the financial statements.

185 Heritage Council | State Heritage Office 185 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

27. Commitments Non-cancellable operating lease commitments Commitments for the minimum lease payments in relation to non-cancellable operating leases contracted for at the end of the reporting period but not recognised in the financial statements are payable as follows: 2015 $ Within 1 year 406,355 Later than 1 year and not later than 5 years 1,418,622 Later than 5 years - 1,824,977 Representing: Accommodation property lease 1,802,674 Leased motor vehicles 22,303 1,824,977 Motor vehicles are leased through State Fleet. Leases expire at variable dates. New leases are arranged as leases expire to maintain the current fleet of two motor vehicles. The Department of Finance, Building Management and Works has entered into a property lease, on behalf of State Government for the purpose of State Heritage Office accommodation, which is a non-cancellable lease with a 20 year term, with rent payable monthly in advance.

186 Heritage Council | State Heritage Office 186 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015 28. Remuneration of senior officers The number of Senior Officers other than members of the Heritage Council, whose total of fees, salaries, superannuation, non-monetary and other benefits for the financial year, fall within the following bands are: 2015 Number $110,001-$120,000 2 $120,001-$130,000 5 $130,001-$140,000 1 $140,001-$150,000 1 $160,001-$170,000 1 $180,001-$190,000 1 $220,000-$230,000 1 12 2015 $ Base remuneration and superannuation 1,696,141 Annual leave and long service leave accruals 65,811 Other benefits 6,482 Total remuneration of the Senior Officer is: 1,768,434 The total remuneration includes the superannuation expense incurred by the department in respect of Senior Officers. No Senior Officers are members of the Pension Scheme. 2015 $ 29. Remuneration of Auditor Remuneration paid or payable to the Auditor General in respect of the audit for the current financial year is as follows: Auditing of accounts, financial statements and performance indicators. 17,5 0 0 17,5 0 0

187 Heritage Council | State Heritage Office 187 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

30. Explanatory statement Significant variations between estimates and actual results for income and expense are shown below. Significant variations are considered to be those greater than 10% and $1 million. On 1 July 2014, through machinery-of-government changes, the Government established the Department of the State Heritage Office. At this time some of the functions and activities of the Heritage Council of Western Australia were transferred to the State Heritage Office. During 2014- 15, there was a transfer of appropriations from the Heritage Council to the State Heritage Office under Section 25 of the Financial Management Act 2006 along with the transfer of some assets and liabilities. The result of this change has meant that comparative figures are not available and do not give a realistic view as this is the first year of operations and there was no original budget for 2015 or actuals for 2014.

31. Supplementary Financial Information The State Heritage Office has no supplementary financial information as at the reporting date.

32. Contingent liabilities and contingent assets The State Heritage Office has no significant contingent liabilities or contingent assets as at the reporting date.

33. Events occurring after the end of the reporting period From 1 July 2015, the responsibility for the management, conservation and operation of Fremantle Prison will transfer from the Department of Finance to the State Heritage Office (SHO). An estimate of the financial effect of this transfer cannot be determined at the time of this report.

188 Heritage Council | State Heritage Office 188 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

34. Financial Instrument disclosures (a) Financial risk management objectives and policies Financial instruments held by the State Heritage Office are cash and cash equivalents, restricted cash, receivables and payables. The State Heritage Office has limited exposure to financial risks. The State Heritage Office’s overall risk management program focuses on managing the risks identified below. Credit risk The State Heritage Office trades only with recognised, creditworthy third parties. The State Heritage Office has policies in place to ensure that sales of products and services are made to customers with an appropriate credit history. In addition, receivable balances are monitored on an ongoing basis with the result that the State Heritage Office's exposure to bad debts is minimal. There are no significant concentrations of credit risk. Liquidity risk The State Heritage Office has appropriate procedures to manage cash flows including drawdowns of appropriations by monitoring forecast cash flows to ensure that sufficient funds are available to meet its commitments. Market risk The State Heritage Office does not trade in foreign currency and is not materially exposed to other price risks. Cash flow interest rate risk The risk is managed by Western Australian Treasury Corporation (WATC) through portfolio diversification and variation in maturity dates. Otherwise, the State Heritage Office is not exposed to interest rate risk because cash and cash equivalents are non-interest bearing and there are no borrowings.

189 Heritage Council | State Heritage Office 189 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

34. Financial Instrument disclosures continued (b) Categories of financial instruments In addition to cash, the carrying amounts of each of the following categories of financial assets and liabilities at the end of the reporting period are: 2015 $ Financial assets Cash and cash equivalents 1,483,353 Restricted cash and cash equivalents 855,000 Receivables (a) 948,886 Financial liabilities Financial liabilities measured at amortised cost 340,959 (a) The amount of loans and receivables excludes GST recoverable from the ATO (statutory receivable). (c) Financial Instrument disclosures The State Heritage Office does not have any financial assets or liabilities subject to interest rate sensitivity. Fair values All financial assets and liabilities recognised in the Statement of Financial Position, whether they are carried at cost or fair value, are recognised at amounts that represent reasonable approximation of fair value unless otherwise stated in the applicable notes.

190 Heritage Council | State Heritage Office 190 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

34. Financial instrument disclosures continued (c) Financial instrument disclosures continued Credit risk The following table discloses the State Heritage Office’s maximum exposure to credit risk and the ageing analysis of financial assets. The State Heritage Office’s maximum exposure to credit risk at the end of the reporting period is the carrying amount of financial assets as shown below. The table discloses the ageing of financial assets that are past due but not impaired and impaired financial assets. The table is based on information provided to senior management of the State Heritage Office. The State Heritage Office does not hold any collateral as security or other credit enhancement relating to the financial assets it holds. Ageing analysis of financial assets Carrying Not past Past due but not impaired Impaired Amount Due and not Up to 1-3 Months 3 months to 1-5 Years More than Financial Impaired 1 month 1 Year 5 Years Assets 2015 $ $ $ $ $ $ $ $ Financial Assets Cash and cash equivalents 1,483,353 1,483,353 ------Restricted cash and 855,000 855,000 ------cash equivalents Receivables 7,8 8 6 7,8 8 6 ------Amounts receivable 941,000 941,000 ------for services 3,287,239 3,287,239 ------

191 Heritage Council | State Heritage Office 191 Annual Report 2014-15 Notes to the Financial Statements continued Department of the State Heritage Office for the year ended 30 June 2015

34. Financial instrument disclosures continued (c) Financial instrument disclosures continued Liquidity risk and interest rate exposure The following table details the contractual maturity analysis for financial liabilities. The table includes interest and principal cash flows. An adjustment has been made where material. Interest rate exposure and maturity analysis of financial assets and liabilities (a) Interest Rate Exposure Maturity date Weighted Carrying Fixed Variable Non Nominal Up to 1-3 3 months 1-5 Years More Average Amount Interest Interest Interest Amount 1 month Months to 1 Year than Effective Rate Rate Bearing 5 Years Interest Rate 2015 % $ $ $ $ $ $ $ $ $ $ Financial Assets Cash and cash equivalents 0.00% 1,483,353 - - 1,483,353 ------Restricted cash and cash equivalents 0.00% 855,000 - - 855,000 ------Receivables 0.00% 7,8 8 6 - - 7,8 8 6 ------Amounts receivable for services 0.00% 941,000 - - 941,000 ------3,287,239 - - 3,287,239 ------Financial Liabilities Payables 0.00% 340,959 - - 340,959 - 340,959 - - - - 340,959 - - 340,959 - 340,959 - - - - (a) The amounts disclosed are the contractual undiscounted cash flows of each class of financial liability at the end of the reporting period.

192 Heritage Council | State Heritage Office 192 Annual Report 2014-15 10.0 Appendices

10.1 Appendix l Heritage Grants Program Allocation 2014-15 Place Place Name(s) Applicant Awarded Varied amount No. 310 Jones's Buildings (fmr), Broomehill NJ & JA Witham $12,762.75 $12,762.75 366 House at 10 Turner Street, Bunbury J Wood & E Staley $11,880.0 0 - 374 Lyric Theatre (fmr), Bunbury VC, TW, CF & GM Brown - $50,395.00 375 Cronshaw's Store, Bunbury JL & MJ Cronshaw $100,000.00 $100,000.00 386 Villa Carlotta, Busselton A Gianatti & Y Tomita $100,000.00 $100,000.00 440 Minninup Homestead, Capel E Brockman $32,666.00 $32,666.00 465 ANZ Bank Building, Carnarvon DJ Maslen & SP Richardson $17,163.63 $17,163.63 767 Norseman Post Office, Norseman GP & CE Black $22,000.00 $26,995.00 Kellerberrin Post Office & Residence, 1372 G Main & C Kirby $ 57,8 9 6. 3 0 $71,059.17 Kellerberrin 1379 Kellerberrin Fire Station, Kellerberrin G Wardley & C McLean $33,825.00 $33,825.00 Trustees of the Diocese of the North-West 1909 Holy Trinity Anglican Church, Northampton $ 27, 28 0.0 0 $28,954.10 Australia Salvation Army Headquarters & Congress Hall 2084 Platinum Strata Management $8,175.0 0 $8,175.0 0 (fmr), Perth 2090 West Australian Rowing Club, Perth West Australian Rowing Club Inc $ 57,828 .97 $ 57,828 .97 2150 Beach House, Trigg Island MH Carmody $49,733.46 $82,839.32 2236 Meerilinga, Perth Mirette Pty Ltd $10,000.00 $10,000.00

193 Heritage Council | State Heritage Office 193 Annual Report 2014-15 Appendix l Heritage Grants Program Allocation 2014-15 continued

Place Place Name(s) Applicant Awarded Varied amount No. St Werburgh's Chapel and Cemetery, 2284 Bunbury Diocesan Trust $9,840.00 $9,840.00 Mount Barker 2463 Guildford Hotel, Guildford Fanucci Pty Ltd and Castle Towers Pty Ltd $100,000.00 $100,000.00 3142 Store, Northcliffe P McIlwain $6,250.00 $6,250.00 3271 Oakabella, Northampton AP Jackson $10,000.00 $8,100.00 3943 Summer Hill Group, Glentromie P & J Sinclair $22,572.00 $22,572.00 3964 Nedlands Tennis Club, Nedlands Nedlands Tennis Club Inc $10,021.01 $10,021.01 16 Brookman Street - Brookman & Moir 3992 R & J Ballantine $21,030.43 $21,030.43 Streets Precinct, Perth 28 Brookman Street - Brookman & Moir 3992 FW Brosnan $100,000.00 $100,000.00 Streets Precinct, Perth 9012 Levi Wallis's Cottage, Walliston HJ & DL Ginbey $ 9, 207.0 0 $ 9, 207.0 0 18 Karri Rise - Pemberton Timber Mill Workers' 11381 J van der Putten $17,0 5 0.0 0 $17,0 5 0.0 0 Cottages Precinct, Pemberton 19 Kelly Street - Pemberton Timber Mill 11381 RL Thomas $13,685.00 $13,685.00 Workers' Cottages Precinct, Pemberton 8 Kelly Street - Pemberton Timber Mill 11381 E Bishop $7,76 0.0 0 $40,964.00 Workers' Cottages Precinct, Pemberton 12874 Glentromie Farm Group, Glentromie The Trustee for Ian Wright Family Trust $9,000.00 $6,740.0 0 13900 Belay Farm Group, Walkaway R & N Martin $12,217.28 $12,217.28 13930 Koogereena Homestead, Kojarena P & K Messina $77,6 2 9. 21 $866.25 14344 House, 53 Helena Street, Guildford S Gillett & S Grundy $10,000.00 $3,500.00

194 Heritage Council | State Heritage Office 194 Annual Report 2014-15 Appendix l Heritage Grants Program Allocation 2014-15 continued

Place Place Name(s) Applicant Awarded Varied amount No. 14922 Dylan's Café - Stirling Terrace Precinct, Albany M & G Blake $4,300.00 $4,300.00 Everett, Argyle, and Glasgow Houses and the 14922 Royal George Hotel - Stirling Terrace Precinct, G Lembo & A Tomaipitinca $115,181.82* $115,181.82 Albany White Star Hotel - Stirling Terrace Precinct, 14922 Albusidus Pty Ltd $52,788.00 $52,788.00 Albany Drew Robinson (fmr), Western Australian Bank 14922 and Edward Barnett & Co Buildings - Stirling Primeking Pty Ltd $100,250.00* $100,250.00 Terrace Precinct, Albany National Bank (fmr) - Stirling Terrace Precinct, 14922 K Rogerson $3,363.64 $3,363.64 Albany 17150 Tudor Lodge, Mount Lawley A & T Alps $11,643.50 $11,643.50 Unallocated at 30 June 2015 $871.67 Total $1,265,000.00 $1,303,105.54 * HGP grants are limited to $100,000 per place. These grants relate to multiple places under common ownership.

195 Heritage Council | State Heritage Office 195 Annual Report 2014-15 10.2 Appendix ll: Heritage Grants Program – Variations to previous years allocations

Place Place Name Applicant Variation No. 386 Villa Carlotta, Busselton A Gianatti & Y Tomita $2,400.00 767 Norseman Post Office, Norseman GP & CE Black -$13,600.00 1240 Seventh Day Adventist Church (fmr), Bookara C & J Zalmstra -$11,859.84 2463 Guildford Hotel, Guildford Castle Towers Pty Ltd -$8,080.00 8894 Model Brick Home, Floreat JCW Ardley -$6,608.17 23 Kelly Street - Pemberton Timber Mill Workers' Cottages 11381 E Lee $650.00 Precinct 14922 Drew Robinson & Co - Stirling Terrace Precinct, Albany P Lionetti -$524.77 17150 Tudor Lodge, Mount Lawley A & T Alps -$482.76 -$38,105.54

10.3 Appendix lll: Goldfields Earthquake Restoration Funds Allocations 2014-15 Place Place Name Applicant Amount No. 201 Cornwall Hotel, South Boulder The Trustee for Cornwall Unit Trust $992,09 0.12

196 Heritage Council | State Heritage Office 196 Annual Report 2014-15 10.4 Appendix lV: Goldfields Earthquake Restoration Fund – Variations to previous years allocations

Place Place Name Applicant Variation No. 180 Glen Devon Hotel (fmr), Kalgoorlie S McLeod -$8,422.85 201 Cornwall Hotel, South Boulder Canola Pty Ltd $22,575.22 214 All Hallows Roman Catholic Church, Boulder P & G Milnes $2,554.24 1266 Hannan's Club, Kalgoorlie Hannan’s Club Incorporated -$3,443.60 $13,263.01

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198 Heritage Council | State Heritage Office 198 Annual Report 2014-15 Image credits for cover, back page and inside cover: Albany Forts (Princess Royal Fortress) and National Anzac Centre. Photographs by Lee Griffith Photography Contact us Heritage Council of Western Australia State Heritage Office T: (08) 6552 4000 Bairds Building FREECALL (regional): 1800 524 000 491 Wellington Street Perth F: (08) 6552 4001 PO Box 7479 E: [email protected] Cloisters Square W: stateheritage.wa.gov.au PO WA 6850 200 Heritage Council | State Heritage Office 200 Annual Report 2014-15